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An Italian resident asks whether they can deduct the debt from a loan used to buy and improve a property after transferring that property to a society. The DGT responds that the debt is not deductible because the capital was invested in an asset no longer part of their patrimony.
Cuestión planteada Si tras la aportación del inmueble a la sociedad, el consultante podría deducir en su base imponible la deuda mantenida a título personal por la adquisición, construcción y mejora del inmueble.
Al aportar el inmueble a una sociedad, el consultante deja de ser titular del bien y pasa a ser titular de participaciones en la entidad. Según el artículo 9.4 de la LIP, en supuestos de obligación real solo son deducibles las deudas por capitales invertidos en bienes que radiquen en España y que formen parte de la base imponible. Como el inmueble ya no es propiedad del consultante, la deuda vinculada a su adquisición no es deducible.
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