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The DGT clarifies how to calculate the amortisation of real estate income when one party owns fully and another holds a life usufruct. The method varies according to the type of ownership.
Cuestión planteada Forma de cálculo de la amortización al declarar los correspondientes rendimientos del capital inmobiliario en el Impuesto sobre la Renta de las Personas Físicas.
Para la parte de la que se es plena propietaria, la amortización es el 3 por ciento del mayor entre el coste de adquisición (excluyendo suelo) o el valor catastral (excluyendo suelo). Para la parte de la que se es usufructuario, la amortización se calcula aplicando el 3 por ciento al coste de adquisición satisfecho más los gastos y tributos de dicha adquisición. En este caso, los rendimientos por la constitución del usufructo temporal se atribuyen íntegramente a la madre por su titularidad.
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