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The taxpayer inquires about the limit for accumulated depreciation on leased properties. The DGT rules that, while there is an annual limit for deductible expenses, the total accumulated depreciation cannot exceed the acquisition value of the property.
Cuestión planteada Límite de la amortización acumulada.
Para los rendimientos del capital inmobiliario, la amortización anual deducible no puede exceder el 3 por ciento del mayor entre el coste de adquisición (sin suelo) o el valor catastral (sin suelo). No obstante, el valor de adquisición para calcular ganancias o pérdidas patrimoniales debe minorarse por las amortizaciones fiscalmente deducibles. Por tanto, la amortización acumulada tiene como límite el valor de adquisición del inmueble, ya que este no puede resultar negativo.
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