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A property owner asks whether notary, registration and management fees from cancelling a mortgage on a rented property are deductible. The DGT confirms they are, as they are considered financing expenses.
Cuestión planteada Posibilidad de deducción de dichos gastos para el cálculo del rendimiento neto del capital inmobiliario en el Impuesto sobre la Renta de las Personas Físicas.
Los gastos de cancelación de un crédito hipotecario, incluyendo notaría, registro y gestoría, son deducibles para determinar el rendimiento neto del capital inmobiliario. Esto se debe a que se consideran gastos de financiación, junto con los intereses de los capitales ajenos invertidos en la adquisición del bien.
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