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A company has enquired whether it can deduct the purchase costs of a property acquired pro indiviso to be used partly as its registered office. The DGT has ruled that the tax treatment will depend on the accounting valuation of the tangible fixed assets.
Cuestión planteada Que la Administración se pronuncie sobre la afección por parte de la entidad consultante y la consecuente deducibilidad, de todos los gastos inherentes a la compra de dicho inmueble en el porcentaje del que participaría como titular pro indiviso en la escritura de compraventa y que, según los espacios totales que van a ser destinados exclusivamente como sede social de la entidad consultante respecto del total construido, asciende al 23,90% del inmueble.
Los gastos directamente relacionados con la adquisición y necesarios para la operatividad del inmueble forman parte de su precio de adquisición. Los impuestos no recuperables también se incluyen en dicho coste. El tratamiento fiscal se determinará según la normativa contable aplicada, conforme al artículo 10.3 de la LIS. La afectación del inmueble a la actividad es una cuestión de hecho que debe probarse ante la Administración.
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