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A taxpayer inquired whether they could deduct the purchase of land, mortgage interest, and architect fees for a property used partially for their economic activity. The Directorate General for Taxes (DGT) ruled that the partial allocation of divisible elements and the proportional deduction of expenses are permissible.
Cuestión planteada Deducibilidad en el Impuesto sobre la Renta de las Personas Físicas de la compra del terreno, así como la hipoteca y los gastos de arquitecto correspondiente a la parte afecta de la vivienda.
Es posible la afectación parcial de elementos patrimoniales divisibles siempre que la parte afectada sea susceptible de un aprovechamiento separado e independiente. En este caso, se podrán deducir proporcionalmente los gastos de titularidad (amortización del edificio excluyendo el suelo, IBI, intereses, tasas, comunidad y seguros). Los honorarios del arquitecto y el estudio geotécnico se integran en el valor de adquisición para la base de amortización de la parte de la construcción afectada.
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