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Una fundación pregunta si puede computar como ingresos netos la diferencia entre los ingresos por alquiler y los gastos de un préstamo hipotecario para no perder su régimen especial. La DGT responde que los gastos financieros pueden deducirse si se acredita que el préstamo financió la rehabilitación de los inmuebles que generan dichos ingresos.
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