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A query was raised regarding whether a mortgage on an inherited property, which secures the debt of a third party, is deductible. The DGT ruled that it is not deductible as it does not constitute a debt of the deceased.
Question posed - Consideration of the mortgage as a deductible debt in the settlement of Inheritance and Gift Tax by the heirs.
Mortgages are not deductible if they do not represent a decrease in the value of the transferred assets, unless the debts being secured belong to the deceased. In this case, as it is a guarantee for a third-party debt and no debt was incurred by the deceased, the deduction is not applicable. Likewise, legal expenses incurred to collect collection rights are not deductible.
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