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The inquirer asks whether they can deduct the amortisation of a commercial premises received via donation and subsequently rented out. The DGT rules that amortisation may be deducted as income from real estate capital, subject to an annual limit of 3% of the higher of its acquisition cost or cadastral value (excluding land value), and an accumulated limit based on its acquisition value.
Cuestión planteada Solicita saber si puede deducirse la amortización de local citado.
Si el arrendamiento no es actividad económica, los ingresos son rendimientos del capital inmobiliario. La amortización deducible anual no puede exceder el 3% del mayor entre el coste de adquisición satisfecho o el valor catastral (excluyendo el suelo). Para inmuebles adquiridos a título lucrativo, el límite de la amortización acumulada es el valor de adquisición (según el art. 36 de la LIRPF), excluyendo el valor del suelo.
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