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A taxpayer asks how to calculate the depreciation of furniture and fittings in a rented property if the original invoices are unavailable. The DGT responds that the simplified depreciation table may be applied, provided that the cost and date of acquisition can be proven.
Cuestión planteada A efectos de la determinación de los rendimientos de capital inmobiliario, forma de calcular la amortización de los bienes muebles cedidos junto con la vivienda.
La amortización de bienes de naturaleza mobiliaria cedidos con el inmueble es deducible si no excede los coeficientes de la tabla de amortizaciones simplificada. Para ello, se debe aplicar un coeficiente lineal máximo del 10% y un periodo máximo de 20 años sobre el coste de adquisición. El coste y la fecha de adquisición deben acreditarse por cualquier medio de prueba admitido en Derecho.
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