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A hotel company has enquired whether renovation, expansion, and improvement works to its building can be considered new items of tangible fixed assets for tax purposes. The DGT has ruled that, in the absence of specific regulations within Corporate Tax, accounting standards must be applied.
Cuestión planteada Partiendo de la hipótesis de la correcta calificación contable de las obras como renovaciones, ampliaciones y mejoras, se plantea si a efectos fiscales tienen la consideración de elementos nuevos del inmovilizado material.
Debe aplicarse la normativa mercantil (Plan General de Contabilidad) para determinar la naturaleza de las obras. Los costes de renovación, ampliación o mejora se incorporarán al activo como mayor valor siempre que supongan un aumento de su capacidad, productividad o alargamiento de su vida útil. Si estas obras constituyen un mayor valor del activo contablemente, las cantidades invertidas podrían tener consideración de elementos nuevos del inmovilizado material a efectos fiscales.
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