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A taxpayer has enquired whether the cost of purchasing appliances can be deducted when renting out a property. The DGT has ruled that these assets must be deducted via depreciation, following the coefficients set out in the simplified table.
Question posed: Whether the acquisition costs of such household appliances may be deducted for the purpose of calculating the net yield of real estate capital.
Movable assets provided with the real estate and capable of use for more than one year are deductible through depreciation. The coefficients of the simplified depreciation table shall be applied to the acquisition costs. For furniture and fittings, the maximum straight-line coefficient is 10% with a maximum period of 20 years.
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