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The taxpayer asks whether it is possible to deduct an amortisation rate of less than 3% for residential property rentals. The DGT rules that applying a lower percentage is permissible; however, it warns that for the calculation of capital gains in a future sale, the mandatory minimum amortisation rate must be applied.
Question posed: Yes, for the purposes of calculating depreciation as a deductible expense, a percentage lower than 3% may be applied.
To determine the net income from real estate capital, depreciation may not exceed 3% of the higher of the acquisition cost or the cadastral value (excluding land). Therefore, it is possible to apply a percentage lower than 3%. However, upon the transfer of the property, the acquisition value must be reduced by the mandatory minimum depreciation, regardless of the amount actually deducted as an expense.
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