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A non-resident asks whether a foreign loan used to buy property in Spain can be deducted from Wealth and Inheritance Tax. The DGT confirms that the debt is deductible if the purpose is proven to be the property purchase, but does not address Inheritance Tax or prior years' adjustments.
Cuestión planteada Si el importe de la deuda derivada del préstamo vinculado a la adquisición del inmueble sito en España sería deducible a los efectos de determinar la base imponible del Impuesto sobre Patrimonio, así como del Impuesto sobre Sucesiones y Donaciones. Y, en el supuesto de poder deducir el citado préstamo, si se podría subsanar la no deducción del mismo en las declaraciones presentadas por el consultante que no se hallen prescritas.
En el Impuesto sobre Patrimonio, los no residentes son sujetos pasivos por obligación real sobre bienes en España. La deuda es deducible si se destina a la adquisición de un bien inmueble situado en España y se acredita por cualquier medio válido, independientemente de si el préstamo es hipotecario o no. Respecto al Impuesto sobre Sucesiones y Donaciones, la consulta no es procedente por no ser formulada por el obligado tributario. Sobre la posibilidad de subsanar declaraciones anteriores, la consulta es inadmisible por presentarse tras la finalización de los plazos para el ejercicio de derechos.
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