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The inquirer asks whether she can deduct the interest on a mortgage on her primary residence used to purchase another property intended for rental. The DGT responds that it is deductible as a necessary expense for obtaining income from real estate capital.
Question posed: Deductibility of mortgage loan interest in relation to income obtained from the rental of the acquired property under Personal Income Tax.
Interest on third-party capital invested in the acquisition of the asset is a deductible expense from the gross income from real estate capital. For the deduction to proceed, the purpose of the loan must effectively be the acquisition of the property that generates the income. The deduction is limited to the amount of the gross income obtained, with the excess being deductible in the following four years.
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