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A property owner inquired whether the costs incurred from replacing a mortgage loan with another under better terms were deductible. The DGT ruled that they are deductible, provided the new loan is used to repay the previous one.
Cuestión planteada Si dichos gastos tendrían la consideración de gastos de financiación y por lo tanto serían deducibles a efectos del cálculo del rendimiento neto del capital inmobiliario.
La sustitución de un préstamo por otro no concluye el proceso de financiación, sino que modifica sus condiciones, siempre que el nuevo crédito se use para amortizar el anterior. Por tanto, son deducibles las comisiones por cancelación anticipada, gastos de notaría, registro y tasación para la nueva hipoteca. El contribuyente debe acreditar que el préstamo está vinculado al inmueble y justificar su devolución.
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