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A company asked whether development costs of engineering projects transferred via share sales could be deducted. The DGT states that incorporation costs must be capitalized and costs of projects owned by other entities are not deductible due to being deemed liberalities.
Cuestión planteada ¿Se pueden deducir todos los gastos generados en el desarrollo de un proyecto de ingeniería que posteriormente es enajenado, cuando el proyecto y la estructura desarrollados se encuentran en forma de títulos de una sociedad constituida para tal fin?
Los gastos de constitución de sociedades deben incorporarse como mayor valor de las participaciones. Los pagos por el desarrollo de proyectos cuya titularidad pertenece a otras sociedades no se consideran gastos para la obtención de ingresos, sino que se califican como liberalidades según el artículo 14 del TRLIS. Para que un gasto sea deducible debe estar relacionado con los ingresos, ser efectivo, estar contabilizado y ser justificable.
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