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V0361-25 16 March 2025 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · arrendamiento de industria

Transfer of a remodeled desalination plant does not allow deduction for new fixed assets without own funds

A consultancy company asks whether the renovation of a desalination plant for subsequent transfer to a third party constitutes water acquisition or leasing, and whether the deduction for investments in Canary Islands applies. The DGT determines that the activity is leasing and that no deduction for new fixed assets is possible due to the absence of own funds for industrial leasing.

The question raised

Cuestión planteada 1. Si, a efectos del Impuesto sobre Actividades Económicas, la actividad que continúa desarrollando C con la nueva planta seguiría siendo la de captación o tratamiento de aguas o por el contrario pasaría a constituir la actividad de arrendamiento de bienes muebles o de industria.

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