MEDIUM
FISCAL Amortisation calculation differs for full ownership and usufruct
Technical details
Summary
The DGT clarifies how to calculate the amortisation of real estate income when one party owns fully and another holds a life usufruct. The method varies according to the type of ownership.
In 6 key points
How it affects those involved
The calculation of real estate income amortisation depends on whether the property is fully owned or held under a life usufruct.
Lifecycle
2025-12-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.