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A pharmacy owner asks whether a premises acquired for storage can be considered a new asset to apply amortisation flexibility. The DGT responds that for an asset to be considered new, it must be first put into use by the purchaser.
Cuestión planteada Si el local tiene la consideración de elemento nuevo a los efectos de la aplicación de la libertad de amortización prevista en el artículo 102 de la Ley del Impuesto sobre Sociedades.
Se entiende por elementos nuevos aquellos que se utilizan o se ponen en condiciones de funcionamiento por primera vez. Para aplicar la libertad de amortización, el elemento debe ser nuevo, es decir, que entre en funcionamiento por primera vez en sede del adquirente. La DGT no puede determinar si el local cumple este requisito con los datos aportados, siendo una cuestión de hecho que debe probarse.
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