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Calculation guides — rules checked on 8 September 2026
The annual rent cap excluding charges is 5% of revalued invested capital after net depreciation. It is neither 5% of current market value nor a guaranteed yield. Recoverable charges are separate.
Revaluation uses the annual Article 102 LIR table published by ACD. Purchase price, eligible fees and each improvement use their respective years; future work is excluded. Furniture is not part of this property capital.
Revalued price and eligible deed fees + revalued improvements − depreciation net of maintenance offsets.
The law provides a 2% reduction per completed two-year period after fifteen years, excluding land. A purchase price presumed already depreciated is not depreciated twice. Documented maintenance costs offset the reduction.
Blank: 20% of price and costs. Land is excluded from depreciation.
Documented balance after earlier deductions; do not also count these costs as improvements.
Under the current furnished tenancy regime, the monthly supplement is capped at 1.5% of eligible invoices for furniture less than ten years old. There is no automatic 20% uplift on property rent.
Land followed by construction, spending over several years and special regimes require appropriate allocation. Keep deeds, invoices and evidence; a municipal average does not replace invested capital.
Verifiable example: built in 1970, bought in 2000 for €380,000 plus €28,000 fees; land €81,600; improvements €15,000 in 2000; lease in 2020. With coefficient 1.4 and no deductible maintenance: revalued capital €592,200, depreciation €95,592, net capital €496,608, monthly cap €2,069.20.