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A company has requested clarification on whether purchasing a six-year-old property can be classified as an investment in new assets to qualify for the deduction for profit reinvestment or freedom of depreciation. The Directorate General for Tax (DGT) has ruled that this is not possible as the asset is not considered new.
Cuestión planteada Si el activo inmobiliario, con seis años de antigüedad, no se considera usado según lo dispuesto en el artículo 2.4 del Reglamento del Impuesto sobre Sociedades, aprobado por el Real Decreto 1777/2004, de 30 de julio, y, por tanto, es susceptible de acogerse a los beneficios fiscales establecidos en el artículo 37 del texto refundido de la Ley del Impuesto sobre Sociedades, aprobado por el Real Decreto Legislativo 4/2004, de 5 de marzo, es decir, a la deducción por inversión de beneficios o, en su defecto, a la libertad de amortización con creación de empleo.
Para acceder a la deducción por inversión de beneficios o a la libertad de amortización, los elementos deben ser nuevos. El artículo 2.4 del RIS establece que no se consideran elementos usados los edificios con una antigüedad inferior a diez años, pero esto solo aplica a los efectos del cálculo de la amortización. Dado que el inmueble tiene seis años, no se trata de un elemento nuevo y la entidad no puede aplicar los beneficios del artículo 37 ni del artículo 109 del TRLIS.
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