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A real estate leasing company has enquired whether it can apply profit reinvestment tax relief to the purchase of properties, regardless of whether they are new or not. The Directorate General for Taxes (DGT) states that for an asset to be considered new, it must be used or put into operation for the first time.
Cuestión planteada Si la empresa consultante se puede acoger a los beneficios previstos en el artículo 37 del TRLIS en su redacción dada por el artículo 25 de la Ley 14/2013, por inversiones realizadas en inversiones inmobiliarias, nuevas o no, siempre que reúna el resto de requisitos exigidos.
Para aplicar la deducción del artículo 37 del TRLIS en inversiones inmobiliarias, es imprescindible que los inmuebles sean elementos nuevos. Un elemento se considera nuevo cuando se utiliza o se pone en condiciones de funcionamiento por primera vez. Por tanto, para que la deducción sea aplicable, ninguna de las entidades transmitentes debe haber utilizado los inmuebles con anterioridad.
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