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A taxpayer has enquired whether expenses associated with a mortgage (notary, registry, taxes, etc.) can be deducted as depreciation of a leased property. The Directorate General for Taxes (DGT) has ruled that these expenses are inherent to the acquisition and, therefore, form part of the acquisition value for depreciation purposes.
Cuestión planteada Solicita conocer qué gastos tienen la consideración de mayor valor de adquisición de cara a determinar la cuantía deducible en concepto de amortización para la determinación del rendimiento neto del capital inmobiliario en el Impuesto sobre la Renta de las Personas Físicas.
Los gastos y tributos asociados a la constitución de la hipoteca para financiar la compra de un inmueble son gastos inherentes a la adquisición. Al integrar el valor de adquisición según el artículo 35.1 de la LIRPF, estos importes pueden deducirse mediante las amortizaciones correspondientes para determinar el rendimiento neto del capital inmobiliario.
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