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A community of common lands has enquired whether paying the Administration amounts owed due to the cancellation of an agreement counts as an investment for the purpose of meeting the requirements for a reduction in the taxable base. The Directorate General for Taxes (DGT) has ruled that such a payment constitutes the settlement of a financial liability and does not constitute an expense or an investment.
Cuestión planteada Posibilidad de aplicar el beneficio fiscal establecido en el artículo 123 del texto refundido de la Ley del Impuesto sobre Sociedades, para cumplir con los compromisos adquiridos de reinversión en ejercicios anteriores teniendo en cuenta que las cantidades se abonan a la Administración en el ejercicio, por cuanto los bienes objeto de inversión (la masa arbolada que todavía no se encuentra en turno de corta) pasan en este momento a propiedad de la comunidad de montes de acuerdo con lo dispuesto en el convenio mencionado.
La cancelación anticipada de un convenio mediante el abono del saldo acreedor pendiente a la Administración no constituye un gasto o una inversión. Este movimiento responde a la cancelación de un pasivo financiero que debe figurar en la partida de acreedores del balance. Por tanto, no puede utilizarse para cumplir con los requisitos de aplicación de beneficios del artículo 123 del TRLIS.
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