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A taxpayer inquired whether interest on a loan taken to purchase an apartment, which is subsequently leased to a company for commercial exploitation, is deductible. The Directorate General for Taxes (DGT) ruled that such interest is deductible as a necessary expense for generating real estate capital income.
Cuestión planteada Solicita conocer si son deducibles los intereses del préstamo pedido para la compra del apartamento que se cede a la sociedad para su explotación para determinar a efectos del Impuesto sobre la Renta de las Personas Físicas. También se solicita se indique cómo probar la afectación del préstamo a la compra del inmueble.
Los intereses de los capitales ajenos invertidos en la adquisición del inmueble son deducibles para determinar el rendimiento neto de los rendimientos de capital inmobiliario. La afectación del préstamo a la compra debe acreditarse por cualquier medio de prueba admitido en Derecho. La competencia para valorar dichos medios de prueba corresponde a los órganos de Gestión e Inspección de la AEAT.
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