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The applicant asks whether improvement works on an industrial warehouse can qualify for the profit investment tax relief under Corporate Tax. The DGT rules that this relief can only be applied once the works cease to be work-in-progress and are recognised in the accounts as tangible fixed assets.
Cuestión planteada Si el coste de los trabajos por instalaciones y mejoras efectuadas en la nave industrial puede acogerse a la deducción por inversión de beneficios prevista en el artículo 37 del texto refundido de la Ley del Impuesto sobre Sociedades. Y en caso afirmativo, si abarcaría la totalidad de la inversión efectuada en el acondicionamiento de la nave industrial, tanto en 2013 como en 2014.
Para beneficiarse de la deducción, las obras deben tener la calificación de inmovilizado material o inversiones inmobiliarias según la normativa contable. La inversión se entiende efectuada en la fecha de puesta a disposición, que es cuando contablemente se reconozca el inmovilizado material con abono a la cuenta de inmovilizado en curso. Por tanto, la deducción podrá aplicarse en el periodo en que se produzca dicho reconocimiento contable, siempre que se cumplan los requisitos del artículo 37 del TRLIS.
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