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The consultant asks whether acquisition and licensing costs of a jointly owned property can be deducted. The DGT states that such expenses are deductible if the property is a patrimonial element linked to business activity and the expenses correlate with income.
Cuestión planteada Si los gastos en que incurre tanto en la adquisición del inmueble como para el desarrollo de la actividad, entre otros, los derivados de la obtención de licencias, son deducibles del Impuesto sobre la Renta de las Personas Físicas.
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