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A query was raised regarding whether property depreciation expenses used to calculate income from real estate assets must be prorated based on the duration of the lease. The Directorate General for Taxes (DGT) ruled that the deduction is only permissible for the portion of the tax period during which the property is rented.
Cuestión planteada Si los gastos de amortización de un inmueble deducibles de los rendimientos del capital inmobiliario en el IRPF deben ser prorrateados por la parte del tiempo que dicho inmueble ha estado arrendado.
La deducibilidad de los gastos de amortización del inmueble solo operará respecto a la parte del periodo impositivo en la que el inmueble se encuentre alquilado. Por ello, estas cantidades deben calcularse de forma proporcional al número de días del periodo impositivo en los que el inmueble se encuentre arrendado, en virtud de la necesaria correlación de los gastos con los ingresos.
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