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A non-resident asks whether debt from a new personal loan used to refinance a previous mortgage for property purchase in Spain is deductible under the Wealth Tax. The DGT responds that the debt is deductible based on its purpose, provided it can be proven that it was used to acquire the property in Spain.
Cuestión planteada Si el importe de la deuda derivada del nuevo préstamo personal que se pretende suscribir para refinanciar y cancelar el anterior préstamo personal sería deducible a los efectos de determinar la base imponible del Impuesto sobre Patrimonio.
Para sujetos pasivos por obligación real, solo son deducibles las deudas por capitales invertidos en bienes situados en territorio español. La deuda es deducible por su destino, es decir, en la medida en que se destine a la adquisición de un bien inmueble situado en España y esté debidamente justificada. Si el préstamo original fue deducible por su destino, el nuevo préstamo para refinanciarlo también lo será por el mismo motivo.
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