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A taxpayer inquired whether potential tax liabilities arising from future capital gains on assets could be included as charges to reduce the net wealth value. The Directorate General for Taxes (DGT) ruled that these presumptive obligations do not meet the legal requirements for deductibility.
Cuestión planteada Si se pueden incluir como gravámenes que disminuyen el valor de los bienes las obligaciones tributarias que se derivan de las posibles plusvalías que tengan los propios bienes. En caso afirmativo, de qué manera concreta se deben incluir dichos gravámenes dentro de la declaración de patrimonio.
Las obligaciones tributarias derivadas de posibles plusvalías no son deducibles porque no están debidamente justificadas ni son deudas de las que deba responder en el momento del devengo. Para que una obligación tributaria sea deducible, debe estar debidamente justificada, ser de naturaleza personal y haberse determinado antes del 31 de diciembre.
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