MEDIUM
FISCAL

Debt not deductible after property transferred to a society

V1583-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1583-25
Published
8 Sept 2025

Summary

An Italian resident asks whether they can deduct the debt from a loan used to buy and improve a property after transferring that property to a society. The DGT responds that the debt is not deductible because the capital was invested in an asset no longer part of their patrimony.

In 6 key points

Lifecycle

2025-09-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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