📊 Taxation · IRPF · Amortisation · Furniture
Furniture amortisation in tourist rental: what the Tax Office requires and many owners ignore
Amortisation of furniture and equipment is a deductible expense in the determination of net real-estate income from tourist rental (or business income, if applicable). The Spanish Tax Office (AEAT) accepts it under specific conditions that many owners ignore.
Tax framework
- Personal Income Tax Law (LIRPF): Article 23.1.b.
- IRPF Regulation: Article 13 and Annex (amortisation tables).
- Annual amortisation rate of furniture: 10 % maximum.
Conditions for the AEAT to accept the deduction
- Invoice in the holder's name with full data.
- Goods incorporated in the dwelling and clearly used for the activity.
- Calculation by elements (not lump sum).
- Apply the rate from acquisition until full amortisation.
- Record in the IRPF declaration.
Common mistakes
- Deducting the full purchase price as expense in one year.
- Not keeping invoices.
- Including personal-use items.
- Applying excessive rates.
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FAQ
How many years can I amortise furniture?
10 % rate; in practice 10 years.
Can I deduct everything in one year?
Only with the small-amount exception: goods up to €300 individually and up to €25,000 per year.
Legal notice: informative content, not personalised legal advice.