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A taxpayer inquired whether interest on a loan taken out to pay Inheritance Tax and Land Value Increment Tax could be deducted as an expense or added to the acquisition value. The DGT ruled that such interest is deductible as an expense from real estate income, but does not form part of the property's acquisition value.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de los intereses del préstamo: posibilidad de computar los intereses del préstamo como gasto fiscalmente deducible de los rendimientos del capital inmobiliario, inclusión de los intereses citados en el valor de adquisición del inmueble a efectos de la determinación de los incrementos o disminuciones que pudieran derivarse de una futura transmisión.
Los intereses de capitales ajenos invertidos en la satisfacción de cuotas del Impuesto sobre Sucesiones y Donaciones y del Impuesto Municipal sobre el Incremento del Valor de los Terrenos son gastos propios de la persona física y deducibles en sus rendimientos del capital inmobiliario. Dicho gasto no puede exceder la cuantía de los rendimientos íntegros obtenidos, pudiendo deducirse el exceso en los cuatro años siguientes. No obstante, estos intereses se excluyen del valor de adquisición del inmueble a efectos de calcular ganancias o pérdidas patrimoniales en una futura transmisión.
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