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The DGT confirms that payments of mortgage liabilities of a third party on property acquisition do not form part of the acquisition value. A loss only arises if the debt is judicially uncollectible.
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El pago de deudas de un tercero no constituye parte del valor de adquisición del inmueble, ya que no es un gasto o tributo inherente a la adquisición ni forma parte del precio satisfecho. El pago de dichas deudas genera un derecho de crédito contra el deudor, cuya pérdida patrimonial solo puede imputarse cuando el crédito sea judicialmente incobrable según los supuestos de la Ley del IRPF. En tal caso, la pérdida se integrará en la base imponible general.
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