Deductions from business income calculated according to taxable income. An example to understand the concept of capital amortization is: let’s suppose you buy a house through a bank loan. That money requested, and after the approval of the operation and the conclusion of the loan contract, you can pay it in instalments, always subject to the conditions established by the bank in its offer, including instalments or interest. After this process, when you start to pay the total amount of the debt, either in full or in parts, you will be repaying the capital.