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A property owner in a rented property asks whether movable and household expenses can be deducted directly or through amortisation. The DGT responds that necessary expenses for income generation and amortisation of movable assets reflecting their effective depreciation can be deducted.
Question raised. It requests clarification on whether such expenses may be deducted directly or if they must be processed via depreciation, as well as the criteria for differentiating between the two in Personal Income Tax.
Para determinar el rendimiento neto de capital inmobiliario, son deducibles los gastos necesarios para su obtención, siempre que correspondan al periodo en que el inmueble esté alquilado. Asimismo, se pueden deducir las cantidades destinadas a la amortización del inmueble y de los demás bienes cedidos con el mismo, siempre que respondan a su depreciación efectiva. Los bienes de naturaleza mobiliaria cedidos con el inmueble se amortizarán aplicando los coeficientes de la tabla de amortizaciones simplificada.
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