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A taxpayer inquired whether acquisition costs and mortgage interest for a rented property are deductible. The Directorate General for Taxes (DGT) ruled that acquisition costs (taxes, notary fees, etc.) are not direct rental expenses; instead, they form part of the acquisition value for depreciation purposes. Conversely, mortgage interest is deductible as a necessary expense.
Cuestión planteada - Si puede deducirse para el ejercicio 2016, los gastos de adquisición (total o de forma periodificada), así como los intereses bancarios que anualmente debe satisfacer.
Los gastos de adquisición (como impuestos, notaría o registro) no son gastos relacionados con el arrendamiento, sino que constituyen un mayor valor de adquisición del inmueble, pudiendo deducirse mediante las amortizaciones correspondientes. Los intereses de capitales ajenos invertidos en la adquisición del inmueble son deducibles como gastos necesarios para la obtención de los rendimientos del capital inmobiliario. La deducibilidad de estos gastos está condicionada a la obtención de rendimientos íntegros del capital inmobiliario.
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