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A taxpayer has enquired about the limit for deductible depreciation regarding income from real estate capital. The DGT clarifies that, although there is an annual limit of 3%, the total accumulated depreciation cannot exceed the acquisition value of the property.
Cuestión planteada Límite de la amortización deducible a efectos del cálculo del rendimiento neto del capital inmobiliario.
Para los rendimientos del capital inmobiliario, la amortización anual no debe exceder el 3% del mayor entre el coste de adquisición (sin suelo) o el valor catastral (sin suelo). No obstante, la amortización acumulada tiene como límite el valor de adquisición del inmueble, ya que este valor no puede resultar negativo. Por tanto, el valor de adquisición se minorará por las amortizaciones fiscalmente deducibles.
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