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Un no residente pregunta si puede deducir un préstamo de una entidad extranjera para comprar un inmueble en España en su Impuesto sobre Patrimonio y Sucesiones. La DGT responde que la deuda es deducible en el Impuesto sobre Patrimonio si se acredita su destino al inmueble, pero no responde sobre Sucesiones ni sobre la subsanación de años anteriores.
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