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A company has requested clarification on whether renovation costs incurred in a rented premises can be depreciated. The DGT indicates that these costs may be recorded as tangible fixed assets if they meet the definition of an asset, and outlines the conditions for their tax deductibility.
Cuestión planteada Si podría imputar los gastos de reforma del local vía amortización conforme al método propuesto
Los gastos de reforma en un local arrendado pueden activarse como inmovilizado material siempre que cumplan la definición de activo. Su amortización contable se realizará según su vida útil, sin perjuicio del ritmo de amortización fiscal. Para que la amortización sea deducible, debe corresponder a la depreciación efectiva por funcionamiento, uso, disfrute u obsolescencia mediante los métodos previstos en la LIS. La DGT no es competente para resolver el plan de amortización propuesto, siendo dicha función de la Agencia Estatal de Administración Tributaria.
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