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A query was raised regarding the calculation of amortisation expenses for two leased properties that do not form part of an economic activity. The DGT clarifies that the deductibility limit is 3% of the higher value between the acquisition cost (excluding land) or the cadastral value (excluding land).
Cuestión planteada Cálculo del gasto de amortización de los inmuebles arrendados.
Para rendimientos del capital inmobiliario, la amortización es deducible si no excede el 3% del mayor de dos valores: el coste de adquisición satisfecho o el valor catastral, excluyendo siempre el valor del suelo en ambos casos. Si el valor del suelo es desconocido, se calculará prorrateando el coste de adquisición entre los valores catastrales de suelo y construcción. Esta deducción solo procede en periodos donde los inmuebles generen rendimientos de capital inmobiliario.
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