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A Gibraltar company asks whether the GEBI paid is deductible from IRNR taxable base upon immovable property sale. The DGT confirms it is deductible for both income and capital gains, provided the right has not prescribed.
Cuestión planteada 1. Si la cuota del GEBI ingresada por la sociedad, será deducible de la base imponible del IRNR, que surja como consecuencia de la ganancia patrimonial que se pueda originar por esta transmisión.
La cuota del GEBI es un gasto deducible para determinar la base imponible del IRNR, aplicable tanto a rendimientos de bienes inmuebles como a ganancias patrimoniales por su transmisión. El gasto debe deducirse en la liquidación inmediata a la imputación del mismo. La deducción es posible siempre que no haya transcurrido el plazo de prescripción de cuatro años establecido en la Ley General Tributaria.
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