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A taxpayer has inquired whether expenses incurred for commercial premises that are currently unleased but being held for lease can be deducted. The Directorate General for Taxes (DGT) ruled that advertising expenses require proof of the intent to lease and their correlation with future income, whereas other expenses are only deductible once the premises are actually leased.
Cuestión planteada Medios de prueba que puedan acreditar que el inmueble está en expectativa de alquiler y deducibilidad de los gastos anuales por el Impuesto sobre Bienes Inmuebles, amortización, cuotas de comunidad de propietarios y gastos de publicidad.
Los gastos de publicidad son deducibles si existe una correlación con los ingresos derivados del posterior arrendamiento y se acredita la situación de expectativa de alquiler mediante medios de prueba admitidos. El IBI, las cuotas de comunidad y las amortizaciones solo serán deducibles en los periodos en que el local se encuentre arrendado. En los periodos sin arrendamiento, se deberá imputar la renta inmobiliaria prevista en la ley.
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