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A property owner who acquired a leased property through a housing cooperative asks how to calculate amortisation to determine their net income from real estate capital. The DGT clarifies that 3% shall be applied to the higher of two values, always excluding the value of the land.
Cuestión planteada Forma de cálculo de la amortización para la determinación del rendimiento neto del capital inmobiliario.
Para determinar el rendimiento neto del capital inmobiliario, la amortización deducible no puede exceder el 3% del mayor entre el coste de adquisición satisfecho (excluyendo el suelo) o el valor catastral (excluyendo el suelo). Si no se conoce el valor del suelo, se calculará prorrateando el coste de adquisición entre los valores catastrales del suelo y de la construcción. No se incluirá en el coste de adquisición la pérdida de valor del solar producida desde su adquisición por la cooperativa.
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