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The taxpayer asks whether interest on financing for a property intended for sale can be deducted from rental income from other properties. The Directorate General for Taxes (DGT) rules that financing expenses are only deductible against the income of the specific property for which the debt was incurred.
Cuestión planteada Si puede considerar dichos intereses como gastos deducibles de los rendimientos íntegros de otros inmuebles que tiene asimismo alquilados.
Los intereses de capitales ajenos invertidos en la adquisición o mejora de un inmueble arrendado solo pueden deducirse de los rendimientos íntegros de ese mismo inmueble. El importe de estos gastos, junto con los de reparación y conservación, no puede superar la cuantía de los rendimientos íntegros obtenidos por dicho bien. Si hay exceso, se podrá deducir en los cuatro ejercicios siguientes, respetando el límite de los rendimientos íntegros de cada año para ese inmueble concreto. No es posible deducir estos gastos de los rendimientos de otros inmuebles de la contribuyente.
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