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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 tiene la consideración de gasto deducible para determinar la base imponible del IRNR, ya sea por rendimientos de bienes inmuebles o por ganancias patrimoniales derivadas de su transmisión. El gasto puede deducirse en la liquidación inmediata a la imputación del gasto. La deducción es posible siempre que no haya prescrito el derecho a tal deducción, según los plazos de la Ley General Tributaria.
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