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A company has requested clarification on whether a truck contract with a purchase option can be classified as an operating lease. The DGT indicates that the accounting classification depends on whether the risks and benefits are transferred, and the resulting tax treatment will depend on that classification.
Cuestión planteada 1.- Si procede calificar la operación como arrendamiento operativo debido a que se entienda que en el momento de la formalización del contrato la consultante no esté ejerciendo la opción de compra, al ser dicha opción muy superior a las cuotas que habitualmente se abonan en un contrato de arrendamiento financiero ya que dicha cuota suele ser de un importe similar a una cuota adicional de las que se vienen abonado durante el arrendamiento.
La calificación de un contrato como arrendamiento financiero o de naturaleza operativa debe basarse en la normativa contable (NRV 8ª del PGC), valorando si se transfieren sustancialmente los riesgos y beneficios del activo. Si se califica como arrendamiento operativo, el gasto es deducible según el devengo contable. Si se califica como arrendamiento financiero, la deducibilidad de la recuperación del coste del bien está limitada al duplo del coeficiente de amortización lineal.
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