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014527 AI generated

Deduction of loan interest for housing expansion is allowed only if the improved building belongs to the borrower.

Case Number 014527
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court allowed the deduction of loan interest for housing expansion works by the taxpayer. The court held that the improved property must legally belong to the borrower for the expense to qualify. Consequently, deductions by third parties for improvements made to another's property were rejected.

Legislator headnote

Official

IMPOSTO COMPLEMENTAR DEDUÇÕES JUROS

Keywords

AI generated
income tax deduction loan interest expense housing expansion works property ownership requirement taxpayer eligibility CICOM63 article 28 third party ownership

Cited Legislation

AI generated
CICOM63 Art. 28

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Full text

[AREA TEMATICA 1] DIR PROC TRIBUT CONT - IMPUGN JUDICIAL. [LEGISLACAO NACIONAL] CICOM63 ART28 C. [ANO DA PUBLICACAO] 93 [DATA DE ENTRADA] 05/27/1992 [Nº CONVENCIONAL] JSTA00040360 [Nº DO DOCUMENTO] SA219931103014527 [OBJECTO] SENT TT1INST. [PRIVACIDADE] 01 [RECORRENTE] FAZENDA PUBLICA [RECORRIDO 1] LEITÃO , JOÃO E OUTRA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/E80088B2AB3252F9802568FC00391108?OpenDocument

SUMÁRIO

A dedução dos juros de empréstimos obtidos para realização de obras de ampliação de habitação só é admissível se o prédio melhorado pertencer à pessoa que contraiu o empréstimo e não a terceiro.