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A taxpayer has inquired whether payments for works in rented buildings can be deducted as an expense in the period they are paid. The DGT has ruled that the tax treatment follows accounting standards, depending on whether the works are classified as repairs, renovations, extensions, or improvements.
Cuestión planteada Si los pagos realizados por la entidad consultante por las obras en los edificios alquilados, pueden considerarse menor renta o gasto del ejercicio en el que se satisfagan efectivamente dichos pagos.
Los gastos contables serán fiscalmente deducibles siempre que cumplan con la inscripción contable, el devengo, la correlación de ingresos y gastos y la justificación documental. Si las obras se califican contablemente como reparación o conservación, se imputan a la cuenta de pérdidas y ganancias. Si se consideran renovación, ampliación o mejora que aumenten la capacidad o vida útil, deberán capitalizarse como mayor valor del inmovilizado.
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