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A real estate company has enquired whether management expenses and a portion of overheads can be capitalised as part of housing costs to be deducted upon sale. Based on a report from the ICAC, the DGT has determined that these expenses must be recognised in the financial year in which they are incurred.
Cuestión planteada 1. Si, en aquellos ejercicios en los que no se produzcan ingresos por la actividad de compraventa de viviendas, pero sí se hayan realizado gestiones y gastos para dicha actividad, es posible que dichos gastos y una parte proporcional de los gastos generales sean activados como mayor coste de las viviendas que posteriormente sean objeto de venta, deduciéndose entonces en el ejercicio en que se produzcan los ingresos correspondientes a dicha actividad.
Los inmuebles destinados a la compraventa deben clasificarse contablemente como existencias. Según el principio de devengo y la normativa contable, los gastos incurridos durante el procedimiento de venta y los gastos generales no pueden formar parte del precio de adquisición de las existencias ni ser objeto de periodificación. Por tanto, deben imputarse a la cuenta de pérdidas y ganancias en el ejercicio en que se produzcan, tratamiento que debe asumirse a efectos fiscales según la LIS.
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