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A query was raised regarding the accounting treatment of refurbishment works in a premises leased for five years. The DGT ruled that if the investments are not separable from the asset and meet the definition of an asset, they must be recorded as property, plant and equipment and depreciated over their useful life.
Cuestión planteada
Las inversiones realizadas por el arrendatario que no sean separables del activo arrendado se contabilizarán como inmovilizado material si cumplen la definición de activo. Su amortización contable se realizará en función de su vida útil, que será la duración del contrato de arrendamiento si esta es inferior a la vida económica del activo. Fiscalmente, estas amortizaciones serán deducibles siempre que correspondan a la depreciación efectiva del elemento y se cumplan los requisitos de la LIS.
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