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A landlord has inquired whether notary, registry, and administrative fees arising from the cancellation of a mortgage are deductible. The Directorate General for Taxes (DGT) has ruled that these financing costs are indeed deductible.
Cuestión planteada Tributación de los gastos en el Impuesto sobre la Renta de las Personas Físicas.
Los gastos necesarios para la obtención de los rendimientos de capital inmobiliario son deducibles. Además de los intereses, se consideran deducibles los demás gastos de financiación, como las comisiones de cancelación del crédito, los gastos de notaría y los de cancelación de la hipoteca en el Registro de la Propiedad.
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