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A taxpayer inquired whether they could deduct the full depreciation of premises of which they are a 50% co-owner with their spouse, following the free transfer of their share. The DGT ruled that, if married, the asset is considered fully dedicated to the business activity, and the entire depreciation is deductible for the spouse operating the business.
Cuestión planteada Tributación de la operación en el Impuesto sobre la Renta de las Personas Físicas. En concreto si puede deducir la totalidad de la amortización de los locales o sólo la mitad de la que es titular.
Si los cónyuges están casados, los bienes inmuebles de titularidad común se consideran elementos patrimoniales afectos a la actividad económica del cónyuge empresario, aunque el otro no desarrolle actividad. En este caso, la amortización del bien es deducible en su totalidad para el empresario. Además, la cesión de uso de la parte del otro cónyuge no genera gasto deducible para el empresario ni rendimiento de capital para el cónyuge no empresario.
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