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An agricultural landowner has enquired whether the costs of installing a new irrigation system and levelling the land are deductible. The DGT has ruled that the irrigation system constitutes an improvement deductible through depreciation, whereas land levelling is considered an improvement that increases the value of the land and is therefore not depreciable.
Cuestión planteada Deducibilidad de los gastos incurridos.
Las obras se califican como reparación y conservación (gasto deducible) o como mejoras (deducibles vía amortización). La instalación del sistema de riego es una mejora deducible mediante amortización de bienes muebles según el coeficiente de la tabla simplificada. La nivelación del terreno es una mejora que debe incorporarse al valor de adquisición del terreno, por lo que no es amortizable al no incluirse el valor del suelo en el cómputo de la amortización de inmuebles.
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