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A company has enquired whether improvements made to a leased premises can be depreciated over the same period as the lease term. The DGT has ruled that if the investments are inseparable from the asset and meet the definition of an asset, they must be depreciated for accounting purposes according to their useful life, which shall be the duration of the contract if this is shorter than the asset's economic life.
Cuestión planteada Confirmación de que las amortizaciones del inmovilizado calificado como construcciones se pueden realizar en el mismo plazo que el contrato de alquiler. Es decir, si el contrato de alquiler es a 5 años, si se puede amortizar el inmovilizado en 5 años, para el caso de las construcciones.
Si las inversiones en un arrendamiento operativo no son separables del activo y cumplen la definición de activo, deben contabilizarse como inmovilizado material. Su amortización contable se realizará según su vida útil, que será la duración del contrato de arrendamiento (incluyendo renovaciones si hay evidencia de que ocurrirán) cuando esta sea inferior a la vida económica del activo. Fiscalmente, estas amortizaciones serán deducibles siempre que correspondan a la depreciación efectiva del elemento.
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