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A taxpayer inquired whether expenses related to both the property sale and the mortgage can be included in the property's depreciation. The Directorate General for Taxes (DGT) clarified that mortgage-related expenses constitute financing costs, whereas sale-related expenses form part of the acquisition cost.
Cuestión planteada Si tales gastos pueden ser incluidos dentro del concepto de amortización, a fin de declararlos como tal en la declaración del IRPF, conforme al artículo 23.1.b) de la Ley del Impuesto y 13 h) y 14 del Reglamento del IRPF.
Los gastos vinculados al préstamo hipotecario para la adquisición, como tasación, notaría e impuestos de la escritura, se consideran gastos de financiación según el artículo 13.1.a) del RIRPF. Los gastos relacionados con la propia adquisición, como notaría, registro, agencia e impuestos de la compra, forman parte del coste de adquisición y son amortizables según el artículo 14 del RIRPF.
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