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A taxpayer has enquired whether mortgage cancellation fees, repairs, and the depreciation of furniture are deductible. The Tax Agency has clarified that mortgage cancellation costs and improvements or extensions constitute part of the acquisition value, whereas repairs do not.
Cuestión planteada Solicita saber si los gastos de cancelación de hipoteca son mayor valor de adquisición, si los gastos por las reparaciones citados son gastos de reparación y conservación o mejora y el plazo por el que puede amortizar los bienes muebles cedidos con el inmueble a efectos del Impuesto sobre la Renta de las Personas Físicas.
Los gastos de notaría y registro por la cancelación de la hipoteca son gastos inherentes a la adquisición. Las obras que aumenten la capacidad, habitabilidad o vida útil del inmueble se consideran mejoras o ampliaciones y computan como valor de adquisición. Las reparaciones destinadas a mantener la vida útil o capacidad de uso no forman parte de dicho valor. Los bienes muebles cedidos con el inmueble se amortizan mediante coeficientes de la tabla simplificada, con un máximo del 10% anual y 20 años.
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