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A holiday home owner has enquired about how to include the cost of a foosball table purchased from a private individual as an expense. The DGT indicates that it may be depreciated as furniture provided with the property and substantiated using any means of proof admitted by law.
Cuestión planteada Procedimiento para incorporar dicha adquisición al inventario de la vivienda.
La adquisición de un futbolín para una vivienda vacacional constituye mobiliario que se cede conjuntamente con el inmueble. Su amortización se practicará según el artículo 14.2.b) del Reglamento del IRPF. Al haber sido adquirido a un particular no empresario, la adquisición puede acreditarse por cualquier medio de prueba admitido en derecho.
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