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The inquirer asks which value should be used to apply the 3% depreciation rate when calculating income from real estate capital. The DGT clarifies that it must be applied to the higher of two values: the acquisition cost (excluding land) or the cadastral value (excluding land).
Cuestión planteada - Sobre qué valor se debe aplicar el 3% de amortización correspondiente, a la hora de calcular el rendimiento neto de capital inmobiliario.
Para calcular el gasto por amortización de un inmueble arrendado, se aplicará el 3% sobre el mayor de estos valores: el coste de adquisición satisfecho (incluyendo gastos y tributos, pero sin el valor del suelo) o el valor catastral (excluyendo el valor del suelo). Si no se conoce el valor del suelo, se calculará prorrateando el coste de adquisición entre los valores catastrales del suelo y de la construcción. Este criterio se aplica individualmente a cada inmueble, como la vivienda o un garaje si se alquilan conjuntamente.
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