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A taxpayer inquired whether valuation fees paid for a mortgage loan could be treated as a capital loss following the collapse of a property purchase. The Directorate General of Taxes (DGT) ruled that these expenses are considered consumption expenditure and cannot be accounted for as a capital loss.
Cuestión planteada Consideración del pago de la tasación como pérdida patrimonial.
El artículo 33.1 de la Ley 35/2006 define las ganancias y pérdidas patrimoniales como las variaciones en el valor del patrimonio por alteraciones en su composición. Sin embargo, el apartado 5 del mismo artículo establece que no se computarán como pérdidas patrimoniales las debidas al consumo. Por tanto, el pago de los gastos de tasación para obtener un préstamo hipotecario de una compra frustrada se configura como renta al consumo y no tiene incidencia en la liquidación del impuesto.
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