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A query was raised regarding whether the Transfer Tax paid when purchasing a property is deductible from income from real estate capital. The Directorate General for Taxes (DGT) has ruled that it is not a deductible expense, but it does form part of the property's acquisition value.
Cuestión planteada Si, en caso de obtener rendimientos del capital inmobiliario, se considera deducible el Impuesto sobre Transmisiones Patrimoniales pagado en la adquisición de la vivienda.
El Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos documentados, al ser un tributo estatal, no es un gasto deducible para determinar el rendimiento neto del capital inmobiliario. Sin embargo, al ser un tributo inherente a la compra, constituye un mayor valor de adquisición para el cálculo de la ganancia o pérdida patrimonial en caso de transmisión. Asimismo, puede deducirse a través de las amortizaciones correspondientes al formar parte del coste de adquisición.
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