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A landlord has enquired whether costs arising from the early redemption of a mortgage can be deducted. The DGT has ruled that these financing costs are deductible.
Cuestión planteada Tributación de los citados gastos.
Los gastos necesarios para la obtención de los rendimientos del capital inmobiliario son deducibles. Además de los intereses, se consideran gastos de financiación deducibles las comisiones de cancelación del crédito, los gastos de notaría y los de cancelación de la hipoteca en el Registro de la Propiedad.
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