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A query was raised regarding the deductibility of expenses and investments in a truffle oak plantation prior to generating income. The DGT clarifies that current expenses are allocated to the period in which they are incurred, whereas investments are depreciated once the plantation becomes operational.
Cuestión planteada Deducibilidad de los gastos/inversiones generados en la plantación trufera desde el momento de la plantación hasta la obtención de ingresos.
Los gastos corrientes de la actividad se imputan al ejercicio en que se hayan devengado, independientemente de si la plantación está en producción. Las inversiones realizadas para la plantación deben deducirse mediante amortizaciones sobre su coste de producción. Estas amortizaciones comenzarán cuando los elementos del inmovilizado material estén en funcionamiento, es decir, cuando la plantación comience a dar producción.
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