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A taxpayer asks whether they can use free or accelerated depreciation for furniture in a rented dwelling. The DGT responds that, as it is not an economic activity, straight-line depreciation must be applied according to the simplified depreciation table.
Question posed: Possibility of freely or acceleratedly depreciating these furniture elements under Personal Income Tax (IRPF).
If the lease is not an economic activity, the returns are classified as income from real estate capital. The depreciation of movable assets provided with the property must comply with the coefficients of the simplified depreciation table. This implies a maximum straight-line coefficient of 10% and a maximum period of 20 years based on the acquisition cost.
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