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A query was raised regarding the accounting and tax treatment of a lease where the lessee will acquire the property at the end of the term. The DGT determines that, as there is a purchase option with a high probability of exercise, it must be treated as a finance lease.
Cuestión planteada 1) Si la mencionada propiedad debería de registrarse en la contabilidad del arrendatario como consecuencia de la asunción de riesgos de la misma por dicha sociedad. Al mismo tiempo, si el arrendador debería darla de baja contablemente, registrando el correspondiente resultado contable.
Al presumirse el ejercicio de la opción de compra, el arrendador debe dar de baja el activo en su contabilidad y reconocer un crédito por el valor actual de los pagos mínimos más el valor residual. Asimismo, debe reconocer el resultado derivado de la operación según la normativa contable. Fiscalmente, se sigue el tratamiento contable de acuerdo con el artículo 10.3 del TRLIS. Si las partes son vinculadas, la operación debe valorarse por su valor normal de mercado.
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