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A company enquired whether it was correct to use straight-line amortisation for works and renovations in a commercial premises based on the duration of its franchise agreement. The DGT ruled that if investments are not separable from the asset, they must be recognised as tangible fixed assets and amortised over their useful life, which shall be the contract term if it is shorter than the asset's economic life.
Cuestión planteada Si es correcto el modo de amortización que se viene aplicando hasta la fecha para las inversiones en obras y reformas del local comercial.
Las inversiones en obras que no sean separables del activo arrendado deben contabilizarse como inmovilizado material. Su amortización debe realizarse en función de su vida útil, la cual será la duración del contrato de arrendamiento o cesión (incluyendo renovaciones probables) siempre que esta sea inferior a la vida económica del activo. Este gasto contable es fiscalmente deducible según el artículo 12.1.e) de la LIS.
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