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The taxpayer inquires about the calculation of depreciation for a property intended for rent and whether they qualify for the residential lease reduction. The DGT clarifies the depreciation calculation method and the requirements to apply the 60% reduction.
Cuestión planteada - Deducibilidad de la amortización en la determinación del rendimiento neto del capital inmobiliario.
Para determinar el rendimiento neto del capital inmobiliario, es deducible la amortización que no exceda del 3% del mayor entre el coste de adquisición satisfecho o el valor catastral (sin el suelo). La reducción del 60% del rendimiento neto positivo solo aplica a arrendamientos de vivienda destinados a satisfacer la necesidad permanente del arrendatario. No se aplica dicha reducción en arrendamientos por temporada o para estudiantes durante el curso académico.
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