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A lottery retailer has requested guidance on the tax treatment of renovation works carried out in a leased premises upon the termination of the contract. The DGT has ruled that these works constitute tangible fixed assets and that, should any unamortised value remain at the time of contract termination, such amount shall be treated as a capital loss.
Cuestión planteada Tratamiento en el IRPF de las instalaciones que se quedan en el local.
Las obras de acondicionamiento en un arrendamiento operativo deben incluirse en el inmovilizado material y amortizarse según la duración del contrato de arrendamiento. Si al finalizar el contrato las obras no están totalmente amortizadas, el valor neto contable pendiente se considera una pérdida patrimonial. Esta pérdida debe integrarse en la renta general conforme a los artículos 45 y 46 de la LIRPF.
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