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A property owner has enquired about calculating the amortisation of a leased property for her Personal Income Tax (IRPF) return. The Directorate General for Taxes (DGT) clarifies that the deductible expense may not exceed 3% of the higher of either the acquisition cost (excluding land value) or the cadastral value (excluding land value).
Cuestión planteada Cálculo de la amortización en el IRPF.
Para los rendimientos del capital inmobiliario, la amortización es deducible si no excede el 3% del mayor entre el coste de adquisición satisfecho o el valor catastral, excluyendo siempre el valor del suelo en ambos casos. 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.
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