Doctrine by topic · DGT Observatory

Full Ownership: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2014–2025

Current position

Amortization for the full owner is calculated by applying 3% to the higher of the acquisition cost (excluding land) or the cadastral value (excluding land). For the usufructuary, amortization is applied at 3% of the acquisition cost paid, including expenses and taxes. Income from the establishment of the usufruct is attributed according to the ownership of the rights.

The DGT's position remains constant regarding the calculation of amortization for full ownership and usufruct. Recent rulings such as V2205-20, V3012-20, and V2476-25 identically reiterate the method of calculating 3% on the higher value between cost or cadastral value for the full owner.

Analysis based on 8 of 9 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

9
V2476-25 12 Dec 2025

Amortisation calculation differs for full ownership and usufruct

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliarioamortizaciónplena propiedadusufructo vitaliciocoste de adquisición LIRPF — Ley 35/2006 del IRPF art. 21LIRPF — Ley 35/2006 del IRPF art. 22
Affects CompanyExpat · Non-residentIndividual
V0760-18 21 Mar 2018

The heirs of a usufructuary may request the rectification and refund of Wealth Tax

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
rectificación de autoliquidacióndevolución de ingresos indebidosusufructoplena propiedadherederos RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 126RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 127
Affects CompanyExpat · Non-residentIndividual

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