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The consultant asks whether interest on a personal loan, fees and expenses of an industrial property used for rental can be deducted. The DGT responds that as the property is an element linked to economic activity, financial expenses and amortisation are deductible.
Cuestión planteada Si son deducibles como gasto de la actividad económica los intereses que satisfaga por el citado préstamo, así como los gastos vinculados a la operación tales como comisiones de apertura, gastos registrales, notariales y de amortización del inmueble.
Los intereses del préstamo son deducibles si el pasivo es necesario para la obtención de los rendimientos y el inmueble está afecto a la actividad. La amortización del inmueble también es deducible, utilizando como base el valor de adquisición excluyendo el suelo. En dicho valor de adquisición pueden incluirse gastos de notaría, registro o constitución del préstamo. Los gastos deben estar vinculados a la actividad, correctamente justificados y registrados contablemente.
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