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A taxpayer asks whether mortgage expenses (notary, registry, management fees, etc.) can be deducted from their income from real estate capital. The DGT responds that these expenses are not deductible expenses from the income, but rather form part of the acquisition value of the property.
Question posed: Deductibility of expenses associated with the establishment of a mortgage, such as notary fees, registration in the Property Registry, management fees, and taxes.
The expenses associated with the establishment of the mortgage are not related to the lease nor to the relationship between the lessor and the lessee. However, as they are expenses inherent to the acquisition, they are integrated into the acquisition value of the property pursuant to Article 35.1 of the LIRPF. Therefore, their deduction is carried out through the corresponding depreciation of the property.
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