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A taxpayer inquired whether, following the death of a non-resident owner, the value of a property in Spain could be reduced by a loan taken out after its acquisition. The DGT ruled that, as the heirs are non-residents, only those debts considered to be located in or due to be fulfilled within Spanish territory are deductible.
Cuestión planteada Si en caso de fallecimiento de la propietaria, en la base imponible del Impuesto sobre Sucesiones y Donaciones a satisfacer por los hijos y herederos se podría minorar el valor del inmueble en el importe del préstamo, aun siendo posterior a la adquisición del inmueble.
Los contribuyentes no residentes tributan por obligación real sobre bienes situados en España. Para determinar la base imponible, solo serán deducibles aquellas deudas que se consideren situadas o deban cumplirse en territorio español y que estén debidamente justificadas. La justificación de la deuda debe cumplir los requisitos de fuerza probatoria exigidos por el Derecho español.
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