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A company enquired whether the subrogation of a third party into an industrial warehouse leasing contract would satisfy the minimum 10-year term requirement. The DGT ruled that transferring the contract before this period fails to meet the requirements and necessitates the regularisation of any amounts previously deducted.
Cuestión planteada Si el período mínimo de 10 años previsto en el artículo 115 del TRLIS puede completarse por la entidad B y, en ese caso, si la entidad consultante transmitiera los derechos de arrendamiento en los términos expuestos, esta no tendría que regularizar las cantidades deducidas conforme a dicho régimen.
Para aplicar el régimen especial del artículo 115 del TRLIS en bienes inmuebles, el contrato debe tener una duración mínima de 10 años. Si el arrendatario transmite los derechos del contrato antes de cumplir ese plazo, se produce un incumplimiento de los requisitos exigidos. Esto conlleva la pérdida de los incentivos fiscales y la obligación de regularizar las cantidades deducidas en exceso.
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