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A non-profit association has requested a ruling on the tax treatment of developing a web platform for online courses and its associated costs. The DGT has determined that the platform and publishing rights constitute intangible assets, whereas maintenance costs and teacher fees are considered expenses for the current financial year.
Cuestión planteada 1) Si la inversión inicial efectuada para la creación y alojamiento de la plataforma web se trata de un gasto imputable al ejercicio en el que se comienzan a generar ingresos por formación on line o si se trata de un inmovilizado inmaterial amortizable.
Los costes de adquisición o elaboración de una página web se reconocen como activo intangible si tienen proyección económica futura. Los desembolsos por mantenimiento de software son gastos del ejercicio. Los derechos para editar y distribuir material en formato electrónico se registran como inmovilizado intangible por su precio de adquisición. Los honorarios de profesores y otros gastos directos de los cursos son gastos del ejercicio según el principio de devengo.
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