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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 14 results.
Amortisation deduction for rented property based on 3% of higher of acquisition cost or cadastral value (excluding land)
V1901-25
Mortgage costs for property acquisition constitute part of the higher acquisition value and are amortisable
V2021-24
Interest on mortgage loans for professional offices may be deductible
V1750-22
Acquisition value must be reduced by property depreciation even if not deducted as an expense
V2345-21
Depreciation of the property may be deducted as compensation in rental agreements prior to May 1985
V1878-21
Amortization of the real estate (3%) and furniture (10%) may be deducted from income from real estate capital
V1270-21
No es deducible la devolución del principal de un préstamo hipotecario en el IRPF
V1049-21
Se puede deducir la amortización del inmueble y ciertos gastos previos al alquiler si se acredita la expectativa de arrendamiento
V0578-21
Se debe minorar el valor de adquisición del inmueble por la amortización mínima, aunque no se haya deducido como gasto
V3528-20
Se puede deducir la amortización del inmueble arrendado aplicando reglas distintas para la nuda propiedad y el usufructo
V3012-20
La amortización de un inmueble debe deducirse de forma proporcional al tiempo que esté alquilado
V2483-20
Se pueden deducir los gastos de sustitución de aire acondicionado y la amortización de inmuebles y mobiliario
V2396-20
Se pueden deducir las amortizaciones del inmueble y del mobiliario en los rendimientos del capital inmobiliario
V2198-20
Se puede excluir el valor del suelo del coste de adquisición para calcular la amortización del inmueble
V1882-20
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