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A commercial premises owner asks whether they can amortise payments made for the installation of an elevator in their community. The DGT rules that, as it constitutes an improvement rather than a repair expense, the cost increases the acquisition value of the property.
Cuestión planteada Solicita el consultante saber si se pueden amortizar dichos pagos y en caso de ser así, si puede hacerlo parcialmente por los pagos de cada año o al final sobre la totalidad satisfecha para instalar el ascensor.
La instalación de un ascensor en un edificio que no disponía de él se considera una mejora y no un gasto de reparación o conservación. Este importe aumenta el valor de adquisición del inmueble por la parte sufragada por el propietario. Dicho aumento será deducible mediante amortización al 3 por ciento anual a partir del periodo impositivo en que finalicen las obras.
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