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The taxpayer asks whether they can apply the investment tax relief under Article 37 of the TRLIS in 2013 or if they must wait until the works are completed. The DGT rules that the deduction is applied in the tax period in which the investment is made, which is understood as the moment the assets are made available.
Cuestión planteada Si la entidad consultante puede aplicarse la deducción por inversión recogida en el artículo 37 del TRLIS en su Impuesto sobre Sociedades del ejercicio 2013, y en cada uno de los ejercicios en que vaya invirtiendo, o si por el contrario tiene que esperar hasta la finalización de las obras (previsible en 2015) para deducirse la totalidad de las inversiones.
La deducción por inversión se practicará en la cuota ínrica del periodo impositivo en que se efectúe la inversión, es decir, en la fecha de puesta a disposición de los elementos patrimoniales. Para que las obras de rehabilitación computen, deben tener la consideración de mayor valor del activo según la normativa contable. La inversión debe realizarse entre el inicio del periodo impositivo de los beneficios y los dos años posteriores.
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