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A company asked whether VAT on a rental and renovation before starting business could be deducted, and how loans to a partner should be taxed. The DGT states that expenses are deductible if intent to carry on business is proven and examines the nature of financial transactions.
Cuestión planteada Cuál sería la tributación a efectos del Impuesto sobre el Valor Añadido, el Impuesto sobre la Renta de las Personas Físicas y el Impuesto sobre Sociedades, tanto para la mercantil que actuó como promotora de la obra en su inicio, como para el socio persona física que explota el negocio. En concreto, que consideración tendrán los gastos de los tres primeros meses de alquiler y la primera certificación de obra que abonó la entidad consultante, así como las cantidades prestadas por la sociedad al socio para poder hacer frente al pago de las mismas.
En el IVA, los gastos de inversión son deducibles si se acredita con elementos objetivos la intención de iniciar una actividad económica. El préstamo de la sociedad al socio constituye una actividad económica si se realiza con fines comerciales para rentabilizar capitales. En el Impuesto sobre Sociedades, los gastos de reforma y alquiler son deducibles si cumplen los requisitos de inscripción contable, devengo y justificación. El préstamo debe valorarse por su valor razonable según el Plan General de Contabilidad.
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