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A company sought clarification on whether a €175,000 payment to terminate an old-regime lease agreement could be treated as an increase in property value for depreciation purposes. The Directorate General for Taxes (DGT) ruled that this is possible if the compensation represents an improvement to the asset that enhances its future profitability and is not linked to a specific period.
Cuestión planteada De acuerdo con el principio de correlación entre ingresos y gastos, se plantea si es posible considerar el importe de la rescisión (175.000 euros) como mayor valor del inmueble y amortizarlo en diez años. Si no fuera así, cuál sería el tratamiento contable y fiscal.
Las indemnizaciones a arrendatarios pueden incorporarse al activo como mayor valor del inmueble cuando aumenten su rentabilidad futura y la mayor generación de ingresos no esté vinculada a un periodo concreto de tiempo. En este caso, la indemnización se traduce en una mejora del bien sobre el cual existía una carga indefinida. El tratamiento contable adoptado será el que se asuma a efectos fiscales según los artículos 10 y 19 del TRLIS.
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