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A foundation asks whether it can treat the difference between rental income and a mortgage loan expense as net income without losing its special tax regime. The DGT responds that financial expenses can be deducted if it is proven that the loan financed the rehabilitation of properties generating such income.
Cuestión planteada Si la fundación puede computar como ingresos netos la diferencia entre los ingresos por arrendamiento y el gasto derivado del préstamo hipotecario asumido, a efectos de no perder el régimen especial.
Los gastos financieros pueden deducirse de los ingresos obtenidos por la entidad cuando contribuyan efectivamente a su obtención. Para que exista esta vinculación, el préstamo hipotecario debe haber tenido por finalidad financiar la rehabilitación de los inmuebles que generan los ingresos por arrendamiento, sin posibilidad de aplicar los fondos a otros fines. Debe acreditarse que el préstamo fue concedido exclusivamente para dicha rehabilitación y que los inmuebles son los que generan los ingresos planteados.
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