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V1935-21 ·21 June 2021 ·consulta-vinculante Medium impact
Tax

Mortgage establishment costs are not directly deductible, but rather increase the acquisition value

A taxpayer asks whether mortgage expenses (notary, registry, management fees, etc.) can be deducted from their income from real estate capital. The DGT responds that these expenses are not deductible expenses from the income, but rather form part of the acquisition value of the property.

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2021-06-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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