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A tax resident in Germany inquired whether debt from a loan granted by a German bank to purchase property in Mallorca is deductible for Wealth Tax purposes. The Directorate General for Taxes (DGT) ruled that the debt is deductible due to its purpose, provided it is proven that the funds are invested in the property located in Spain.
Cuestión planteada - Si el importe de la deuda del préstamo otorgado por la entidad financiera alemana, garantizado con garantía hipotecaria sobre activos del consultante en Alemania, destinado a la adquisición del inmueble, constituye una deuda deducible a los efectos de determinar la base imponible del Impuesto sobre el Patrimonio.
En supuestos de obligación real, solo son deducibles las deudas por capitales invertidos en bienes situados en territorio español. Por tanto, la deuda es deducible en la medida en que se destine a la adquisición del inmueble en España, debiendo acreditarse dicho destino por cualquier medio válido en derecho. Esto es aplicable con independencia del tipo de préstamo otorgado por la entidad financiera.
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