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A usufructuary has requested guidance on how to calculate the depreciation of a leased commercial premises. The Directorate General for Taxes (DGT) has indicated that, as these constitute income from real estate capital, depreciation depends on whether the right is life interest or for a fixed term.
Cuestión planteada Cálculo de la amortización.
Si el usufructuario tiene un derecho de uso o disfrute, puede amortizar su coste de adquisición satisfecho con el límite de los rendimientos íntegros. Si el derecho tiene plazo determinado, se divide el coste entre los años de duración; si es vitalicio, se aplica el 3 por ciento sobre el coste de adquisición.
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