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MEDIUM
FISCAL

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

V1901-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1901-25
Published
14 Oct 2025

Summary

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.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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