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A non-resident asks whether a German loan for building a property in Ibiza is deductible. The DGT states it will be deductible if its existence and allocation to the property are adequately proven.
Cuestión planteada Consideración como deuda deducible a efectos del Impuesto sobre el Patrimonio.
La deuda por un préstamo no hipotecario es deducible siempre que se cumpla el requisito de estar debidamente justificada según el artículo 25.1 de la Ley 19/1991. Para ello, debe acreditarse de manera suficiente la existencia de la deuda y su afectación a la adquisición del inmueble.
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