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A taxpayer inquired whether she could deduct expenses for vehicles and machinery previously used for her husband's business activities. The Directorate General for Taxes (DGT) ruled that, as this constitutes a change in the business use of community property rather than a transfer of assets, the expenses correlated with income remain deductible.
Cuestión planteada Puede deducir como gasto de la actividad, los procedentes de los vehículos y maquinaria que se encontraban afectos a la actividad desarrollada por el esposo de la consultante.
La desafectación y posterior afectación de bienes gananciales no constituye una transmisión ni genera ganancia o pérdida patrimonial. El valor de afectación para el nuevo titular coincide con el valor de desafectación del anterior, basado en el valor contable menos las amortizaciones fiscalmente deducibles. Sobre este valor se podrán practicar las amortizaciones correspondientes. Los gastos de estos elementos son deducibles si están correlacionados con los ingresos de la actividad.
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