Skip to content
V1901-25 ·14 October 2025 ·consulta-vinculante Medium impact
Tax

Amortisation deduction for rented property based on 3% of higher of acquisition cost or cadastral value (excluding land)

The DGT confirms that amortisation for a rented property in Portugal is calculated as 3% of the higher of either the acquisition cost (excluding land) or the cadastral value (excluding land), depending on the owner's share.

In 6 key points

Lifecycle

2025-10-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact