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The inquirer asks how to calculate the limit for deductible depreciation on a rented property. The DGT clarifies that, although there is an annual limit of 3%, the total cumulative depreciation cannot exceed the property's acquisition value.
Cuestión planteada Forma y límites para el cálculo de la amortización deducible.
Para los rendimientos del capital inmobiliario, la amortización anual no debe exceder el 3% del mayor entre el coste de adquisición o el valor catastral (sin el suelo). No obstante, el importe total de las amortizaciones acumuladas tiene como límite el valor de adquisición del inmueble. Por tanto, no es posible amortizar un bien más allá de su valor de adquisición.
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