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A query was raised regarding whether the Transfer Tax (ITPAJD) liability resulting from a valuation check assessment is deductible in the Personal Income Tax (IRPF) Form 130. The Directorate General for Taxes (DGT) ruled that such liability affects IRPF through the depreciation of the property, provided the asset is used for the business activity.
Cuestión planteada Deducibilidad del importe correspondiente a la referida liquidación en el modelo 130 (IRPF. Empresarios y profesionales en Estimación Directa. Pago fraccionado).
Para que la cuota del Impuesto sobre Transmisiones Patrimoniales tenga incidencia en el IRPF, el inmueble adquirido debe ser un elemento patrimonial afecto a la actividad económica. En ese caso, la cuota tributaria formará parte del valor de adquisición del inmueble y su impacto se producirá mediante las amortizaciones como gasto deducible en el rendimiento neto. La afectación debe cumplir los requisitos del artículo 22 del Reglamento del IRPF.
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