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A query was raised regarding the deductibility of depreciation within real estate income for Personal Income Tax (IRPF) purposes. The Directorate General for Tax (DGT) clarifies that it is possible to deduct the depreciation of both the property and the leased movable assets, provided they represent effective depreciation and are calculated in accordance with legal limits.
Cuestión planteada Amortización deducible de los rendimientos del capital inmobiliario en el IRPF.
Para determinar el rendimiento neto del capital inmobiliario, se pueden deducir las cantidades destinadas a la amortización del inmueble y de los bienes muebles cedidos con él. La amortización del inmueble es efectiva si no excede el 3 por ciento del mayor entre el coste de adquisición o el valor catastral (sin el suelo). Los bienes muebles se amortizan aplicando los coeficientes de la tabla de amortizaciones simplificada, teniendo en cuenta los días de duración del alquiler.
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