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A taxpayer inquired whether they could deduct the depreciation of a life usufruct on an inherited property that is currently being rented out. The Directorate General for Taxes (DGT) ruled that, as it is a life interest, the taxpayer may deduct 3% of its acquisition cost.
Cuestión planteada Gasto deducible por amortización en la determinación de los rendimientos netos del capital inmobiliario.
En los rendimientos del capital inmobiliario, si la titularidad procede de un derecho de uso o disfrute, se puede amortizar su coste de adquisición satisfecho. Si el derecho es vitalicio, la amortización será el resultado de aplicar el 3 por ciento al coste de adquisición satisfecho. Este coste incluye el Impuesto sobre Sucesiones y Donaciones pagado más los gastos y tributos inherentes a la adquisición.
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