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An economic interest grouping has queried whether it can deduct instalments from a vessel finance lease contract from the commencement of its construction. The DGT has ruled that this is possible provided the requirements of Article 106.8 of the Corporate Income Tax Act are met, regardless of its accounting treatment.
Cuestión planteada 1. Si en el presente supuesto las cuotas del contrato financiero son deducibles en el caso de que la consultante opte por aplicar lo dispuesto en el apartado 8 del artículo 106 de la LIS, con independencia del tratamiento contable que corresponde a dichos contratos.
Las entidades arrendatarias pueden optar por que la deducibilidad de las cuotas comience en el momento del inicio efectivo de la construcción del activo. Para ello, deben cumplirse tres requisitos: que las cuotas se satisfagan significativamente antes de finalizar la construcción, que el periodo de construcción sea de al menos 12 meses y que el activo tenga diseño singular no seriado. Esta deducción no está condicionada a su imputación contable en la cuenta de pérdidas y ganancias.
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