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A person holding 50% full ownership and a life usufruct over the remaining 50% of a property sought guidance on calculating depreciation for real estate income. The Directorate General for Taxes (DGT) clarified that the calculation differs depending on whether it pertains to the portion held in full ownership or the portion held as a usufructuary.
Cuestión planteada Cálculo de la amortización a efectos de los rendimientos de capital inmobiliario.
Para la parte del inmueble de la que es plena propietaria, la amortización es el 3% del mayor entre el coste de adquisición (excluyendo suelo) o el valor catastral (excluyendo suelo). Para el usufructo vitalicio, la amortización se calcula aplicando el 3% al coste de adquisición satisfecho, que incluye el impuesto de sucesiones y gastos inherentes. El gasto por amortización se limita a los rendimientos íntegros de cada derecho.
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