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The query asks about the tax treatment of a sale with a finance lease-back. The DGT responds that if the operation is a financing method, no taxable income is generated and asset amortisation is not altered, and the accounting treatment should apply.
Cuestión planteada
Si de las condiciones económicas se deduce que la operación es un arrendamiento financiero, no se generará renta contable ni fiscal por la transmisión del activo. La entidad continuará amortizando el elemento patrimonial en las mismas condiciones y sobre el mismo valor anterior a la transmisión. Los gastos financieros derivados del pasivo financiero serán deducibles siempre que cumplan los requisitos generales y el límite del artículo 16 de la LIS.
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