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The inquirer asks whether it is possible to deduct 3% of the cadastral value and 10% of the cost of furniture in residential rentals. The DGT responds in the affirmative, provided that the amortization limits established in the Personal Income Tax Regulations are applied.
Question raised 1. - In the section regarding deductible expenses for dwellings leased by their owner, it is questioned whether 3% of the cadastral value and 10% of the acquisition cost paid for furniture are deductible.
To determine the net income from real estate capital, amounts allocated to the amortization of the real estate and the assets provided may be deducted. The amortization of the real estate may not exceed 3% of the higher of the acquisition cost (excluding land) or the cadastral value (excluding land). Furniture is amortized according to the simplified amortization table, with a maximum linear coefficient of 10% and a maximum period of 20 years.
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