international001 escribió: ↑
Lun Jul 12, 2021 21:00
inves76 escribió: ↑
Jue Jun 10, 2021 14:01
- Viven del credito con sus activos como garantia. Los intereses del credito se pueden deducir
Creo que te equivocas. Solo puedes deducir los intereses si usas el dinero prestado para invertir
Si te lo gastas personalmente, no lo puedes deducir (de los ingresos de tu salario, por ejemplo).
Te lo puedes deducir de la base imponible porque reduce tus ganancias de tu cartera (dividendos e intereses de los bonos y cuentas)
https://www.schwab.com/resource-center/ ... deductible
If you itemize your deductions, you may be able to claim a deduction for your investment interest expenses. Investment interest expense is the interest paid on money borrowed to purchase taxable investments. This includes margin loans for buying stock in your brokerage account. In these cases, you may be able to deduct the interest on the margin loan. (This wouldn’t apply if you used the loan to buy tax-advantaged investments such as municipal bonds.)
The amount that you can deduct is capped at your net taxable investment income for the year. Any leftover interest expense gets carried forward to the next year and potentially can be used to reduce taxes in the future.
To calculate your deductible investment interest expense, you need to know the following:
Your total investment income for investments taxed at your ordinary income rate
Your total investment interest expenses (for loans used to purchase taxable investments)
To calculate your deductible investment interest expense, you first need to determine net investment income. This normally includes ordinary dividends and interest income, but does not include investment income taxed at the lower capital gains tax rates, like qualified dividends, or municipal bond interest, which is not taxed.
Now, compare your net investment income to your investment interest expenses. If your expenses are less than your net investment income, the entire investment interest expense is deductible. If the interest expenses are more than the net investment income, you can deduct the expenses up to the net investment income amount. The rest of the expenses are carried forward to next year.
For example, let’s say Mary has $150,000 of total income, $8,000 of investment income (from ordinary dividends and interest income), $10,500 of investment interest expenses from a margin loan and $13,000 of other itemized deduction (such as mortgage interest and state taxes).
Calculation of deductible investment interest expenses
The allowable deduction is the smaller of these:
Net investment income or $8,000
Investment interest expenses $10,500
Deductible investment interest expenses $8,000
Leftover investment interest expenses (carried forward to next tax year) $2,500
Change in Mary’s taxable income
Taxable income $150,000
Minus deductible investment interest expenses $8,000
Minus other itemized deductions $13,000
Equals taxable income* $129,000
*Example assumes that Mary itemizes deductions.
The example is hypothetical and provided for illustrative purposes only.
Because of the investment interest expense deduction and other itemized deductions, Mary’s taxable income has been reduced from $150,000 to $129,000.