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A taxpayer asks whether payments to a mortgage broker for financing a rented property are deductible. The DGT responds that these expenses are not deductible as they are not related to rental income or the landlord-tenant relationship.
Cuestión planteada Se desea saber si el importe satisfecho al bróker hipotecario puede considerarse gasto deducible a efectos del cálculo del rendimiento neto del capital inmobiliario conforme al artículo 23.1 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Los importes satisfechos al bróker hipotecario asociados a la constitución de la hipoteca para la financiación del inmueble no son deducibles. Esto se debe a que dichos gastos no están relacionados con el arrendamiento del bien ni son consecuencia de la relación contractual entre arrendador y arrendatario.
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