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A person who holds full ownership of one part of a property and life usufruct over another seeks clarification on how to calculate depreciation for real estate capital income. The Directorate General for Taxes (DGT) responds that two different calculation methods apply depending on the type of ownership held.
Cuestión planteada Forma de cuantificar la amortización para el cálculo del rendimiento del capital inmobiliario derivado del arrendamiento del citado inmueble.
Para la parte de la que es plena propietaria, la amortización es el 3% del mayor entre el coste de adquisición (excluyendo suelo) o el valor catastral (excluyendo suelo). Para el usufructo vitalicio, la amortización es el 3% del coste de adquisición satisfecho. La existencia del usufructo debe probarse por cualquier medio admitido en derecho.
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