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A company seeks guidance on how to amortise refurbishment works carried out in a rented premises and which percentage to apply. The DGT explains that if the works constitute tangible fixed assets, accounting amortisation is based on useful life (contract duration), while for tax purposes, an amortisation plan may be followed or effective depreciation may be justified.
Cuestión planteada - Determinación del porcentaje de amortización de construcciones en inmuebles arrendados en el Impuesto sobre Sociedades. En particular, si se debe tener en cuenta el porcentaje previsto en la tabla del artículo 12 de la LIS para las edificaciones o la duración del contrato de arrendamiento.
Si las obras no son separables del activo y cumplen la definición de activo, deben activarse como inmovilizado material. Su amortización contable se realizará según su vida útil, que será la duración del contrato de arrendamiento (incluyendo prórrogas si hay evidencia de que ocurrirán) cuando esta sea inferior a la vida económica del activo. Fiscalmente, la amortización será deducible si corresponde a la depreciación efectiva, pudiendo aplicarse un plan de amortización propuesto a la Administración o justificando el importe de la depreciación efectiva.
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