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A query was raised regarding whether there is a limit to applying depreciation deductions in lease agreements entered into before 9 May 1985 that do not allow for rent reviews. The Directorate General for Taxes (DGT) ruled that there is no legal limit to including such depreciation as a deductible expense in the form of compensation.
Cuestión planteada Si existe algún límite respecto a la aplicación de lo establecido en la disposición transitoria tercera de la LIRPF.
Para contratos de arrendamiento anteriores al 9 de mayo de 1985 que no tengan derecho a la revisión de renta según la LAU, se permite incluir la amortización del inmueble como gasto deducible adicional en concepto de compensación. La Ley del Impuesto no establece ningún límite para esta deducción, permitiendo incluso que el rendimiento neto de capital inmobiliario sea negativo. Esta compensación se aplica únicamente en proporción al tiempo que el bien haya estado arrendado.
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