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A taxpayer inquired about the deductibility of depreciation for properties that are 33 years old. The DGT ruled that depreciation is deductible during the periods in which the property generates real estate capital income, provided it does not exceed 3% of the higher of the acquisition cost (excluding land) or the cadastral value (excluding land).
Cuestión planteada Deducibilidad de la amortización practicada en el supuesto en que el inmueble tenga 33 años de antigüedad.
Las amortizaciones son deducibles como gasto para determinar el rendimiento neto del capital inmobiliario siempre que respondan a su depreciación efectiva. El requisito de efectividad se cumple cuando la cantidad anual no excede el 3% del mayor entre el coste de adquisición satisfecho (excluyendo el suelo) o el valor catastral (excluyendo el suelo). Estas amortizaciones solo son deducibles en los periodos en los que el inmueble sea generador de rendimientos de capital inmobiliario.
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