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The consultant asks whether interest on a mortgage for a rental property can be deducted if the property is used as collateral for the mortgage. The DGT responds that this is possible as long as the purpose of the funds and their repayment are proven.
Cuestión planteada Posibilidad de deducir los intereses de un préstamo suscrito para adquirir una vivienda que se alquila en el Impuesto sobre la Renta de las Personas Físicas teniendo en cuenta que el bien que garantiza el préstamo no es la vivienda alquilada sino la vivienda habitual de la arrendadora.
Para deducir los intereses de un préstamo en rendimientos de capital inmobiliario, es necesario acreditar el destino del capital vinculado a la adquisición del inmueble y la justificación de su devolución. El hecho de que la garantía del préstamo sea la vivienda habitual de la consultante no impide la deducibilidad, siempre que se utilicen medios de prueba admitidos en derecho para acreditar dicha vinculación.
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