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A company queried whether it could derecognise the asset representing property rights over a building following its demolition for new construction. The DGT ruled that the asset should not be derecognised, but rather that a change in the accounting estimate must be applied prospectively.
Cuestión planteada
No procede dar de baja el activo por la inexistencia de la construcción, ya que la realidad económica es que el propietario mantiene el derecho a recibir la propiedad al finalizar el nuevo plazo. Se debe aplicar la NRV 22.ª del PGC para realizar un cambio de estimación contable de forma prospectiva. En el Impuesto sobre Sociedades, los ingresos o gastos derivados de este cambio se integrarán en la base imponible del ejercicio de su devengo. En el IVA, la constitución del derecho de superficie es una operación de tracto sucesivo sujeta al impuesto.
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