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A taxpayer holding 50% full ownership and life usufruct of a rented property has requested clarification on how to calculate deductible amortisation. The DGT ruled that separate calculations must be applied for the ownership interest and the usufruct.
Cuestión planteada Solicita saber qué cantidad puede deducirse en concepto de amortización del inmueble destinado a arrendamiento.
Para la parte de la que es pleno propietario, la amortización es el 3% del mayor entre el coste de adquisición (excluyendo suelo) o el valor catastral (excluyendo suelo). Para el usufructo vitalicio adquirido por herencia, la amortización es el 3% del coste de adquisición satisfecho (impuesto de sucesiones y gastos inherentes).
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