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A taxpayer carried out renovations in a rented premises that were not fully amortized before ceasing their activity. The DGT determines that these amounts pending amortization constitute a capital loss.
Question posed: Whether the amounts pending amortization could be considered a capital loss for Personal Income Tax purposes.
Improvement works in an operating lease must be included as tangible fixed assets. Upon termination of the contract before the investment is amortized, the unrecoverable amount is considered a capital loss pursuant to Article 33.1 of the LIRPF. Said loss must be quantified by its net book value, taking into account the tax-deductible amortizations.
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