{"id":225,"date":"2015-06-24T22:00:47","date_gmt":"2015-06-25T02:00:47","guid":{"rendered":"https:\/\/ogtax.wpengine.com\/?p=132"},"modified":"2023-02-24T07:17:16","modified_gmt":"2023-02-24T07:17:16","slug":"foreign-home-and-mortgage-interest-deduction","status":"publish","type":"post","link":"https:\/\/oandgaccounting.com\/es\/foreign-home-and-mortgage-interest-deduction\/","title":{"rendered":"Deducci\u00f3n de intereses hipotecarios y de vivienda en el extranjero"},"content":{"rendered":"<p><strong>PREGUNTA:<\/strong> Soy residente permanente de EE. UU. y tengo una segunda vivienda en el extranjero (Rusia). \u00bfPuedo deducir los intereses hipotecarios de mi segunda residencia en Rusia?<\/p>\n<p><strong>RESPUESTA:<\/strong>\u00a0Una segunda vivienda en el extranjero es lo mismo que una segunda vivienda en Estados Unidos, por lo que se aplican los mismos beneficios. Se pueden reclamar los intereses pagados por una segunda vivienda, independientemente de si esta se encuentra en Estados Unidos. Tambi\u00e9n se pueden deducir los impuestos sobre bienes inmuebles pagados sobre la propiedad dondequiera que se encuentre.<\/p>\n<p>No es necesario que la propiedad sea una segunda residencia para poder deducir el impuesto.\u00a0<a href=\"http:\/\/www.irs.gov\/Help-&amp;-Resources\/Tools-&amp;-FAQs\/FAQs-for-Individuals\/Frequently-Asked-Tax-Questions-&amp;-Answers\/Itemized-Deductions,-Standard-Deduction\/Real-Estate-%28Taxes,-Mortgage-Interest,-Points,-Other-Property-Expenses%29\/Real-Estate-%28Taxes,-Mortgage-Interest,-Points,-Other-Property-Expenses%29-5\" target=\"_blank\" rel=\"noopener noreferrer\">impuestos sobre bienes ra\u00edces<\/a>\u00a0(es decir, puede ser un terreno bald\u00edo en Tasmania).<\/p>\n<p>Puede\u00a0<a href=\"http:\/\/www.irs.gov\/publications\/p936\/ar02.html\" target=\"_blank\" rel=\"noopener noreferrer\">deducir los intereses de la hipoteca<\/a>\u00a0Para su segunda vivienda (si cumple con otros requisitos), independientemente de su ubicaci\u00f3n. Los dem\u00e1s requisitos son los mismos que para su vivienda principal en Estados Unidos. No existen requisitos especiales para la vivienda en el extranjero.<\/p>\n<p>Los intereses hipotecarios son deducibles seg\u00fan la Secci\u00f3n\u00a0<a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/163\" target=\"_blank\" rel=\"noopener noreferrer\">163(h).<\/a>\u00a0Ese art\u00edculo del c\u00f3digo no menciona ni niega la deducci\u00f3n por intereses pagados sobre una residencia ubicada en un pa\u00eds extranjero. Art\u00edculo del C\u00f3digo\u00a0<a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/163\" target=\"_blank\" rel=\"noopener noreferrer\">163(e)<\/a>\u00a0Tratando con\u00a0<a href=\"http:\/\/www.irs.gov\/pub\/irs-pdf\/p1212.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">descuento por emisi\u00f3n original (OID)<\/a>\u00a0Hace varias referencias a obligaciones contra\u00eddas por personas extranjeras relacionadas. Sin embargo, no existe una referencia similar en el art\u00edculo 163(h).<\/p>\n<p>As\u00ed, si el Congreso hubiera querido limitar las deducciones de intereses hipotecarios a propiedades ubicadas \u00fanicamente en Estados Unidos, el c\u00f3digo habr\u00eda sido redactado para excluir los intereses de residencias extranjeras.<\/p>\n<p><!--===============google ad=================--><\/p>\n<p><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3039986354638252\"\n     crossorigin=\"anonymous\"><\/script><br \/>\n<ins class=\"adsbygoogle\"\n     style=\"display:block; text-align:center;\"\n     data-ad-layout=\"in-article\"\n     data-ad-format=\"fluid\"\n     data-ad-client=\"ca-pub-3039986354638252\"\n     data-ad-slot=\"7838143718\"><\/ins><br \/>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><\/p>\n<p><!--===============google ad=================--><\/p>","protected":false},"excerpt":{"rendered":"<p>QUESTION: I am a US Permanent Resident and owns a 2nd home in a foreign country (Russia). Can I deduct the mortgage interest for my second resident in Russia?<\/p>","protected":false},"author":1,"featured_media":494,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-225","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>foreign Home and Mortgage Interest Deduction - O&amp;G Tax and Accounting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/oandgaccounting.com\/es\/foreign-home-and-mortgage-interest-deduction\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"foreign Home and Mortgage Interest Deduction - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"QUESTION: I am a US Permanent Resident and owns a 2nd home in a foreign country (Russia). 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