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A taxpayer inquired whether furniture and life insurance associated with a loan for a tourist apartment are deductible. The DGT ruled that furniture is deductible through depreciation, and life insurance is deductible if its procurement was a necessary condition for obtaining the loan.
Cuestión planteada Si tienen la consideración de gastos deducibles en el IRPF el mobiliario adquirido para el arrendamiento y el seguro de vida que tuvieron que suscribir para la obtención del préstamo que financió la adquisición del inmueble.
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