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A taxpayer has inquired whether they can deduct loan repayments made to a private individual for the purchase of a lottery business. The Directorate General for Taxes (DGT) has ruled that only interest and financial expenses are deductible, whereas the repayment of the principal is not.
Cuestión planteada Si es deducible en el Impuesto sobre la Renta de las Personas Físicas del prestatario las cuotas mensuales del citado préstamo.
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