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A hospitality company enquired whether it could continue to depreciate the costs of refurbishing a leased premises until the end of the 20-year contract, following the early termination of the lease in 2019. The DGT ruled that, upon termination of the contract, the asset must be derecognised, with any resulting loss or gain recognised in the corresponding financial year.
Cuestión planteada Si pueden seguir amortizando la obra hasta que se cumplan los 20 años del alquiler (en 2037) con el objeto de no caer en pérdidas en 2019 o si, por el contrario, debemos darlo de baja en su totalidad en 2019 con la consiguiente pérdida extraordinaria y, por tanto, la compensación de bases imponibles negativas en los próximos años.
Al producirse la rescisión del contrato de arrendamiento, se debe dar de baja el inmovilizado material consistente en las obras efectuadas. La diferencia entre el valor contable y el importe obtenido por la baja determinará el beneficio o pérdida que se imputará en la cuenta de pérdidas y ganancias del ejercicio en que se produce. Según el método de estimación directa, dicha pérdida se integrará en la base imponible del periodo impositivo del año de su devengo.
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