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A company enquired whether the profit reinvestment deduction under Article 37 of the Corporate Income Tax Act could be applied to the purchase of land intended for the construction of an industrial warehouse. The Directorate General for Taxes (DGT) ruled that investment in land can indeed qualify for the deduction, provided all legal requirements are met.
Cuestión planteada Si podría aplicar la deducción por inversión de beneficios del artículo 37 TRLIS, por la parte que corresponde a la inversión en la adquisición del terreno.
La inversión en el terreno realizada en 2013 puede beneficiarse de la deducción del artículo 37 del TRLIS, siempre que se cumplan las condiciones de dicho artículo. La deducción se practica en el periodo impositivo en que se produce la puesta a disposición del elemento, lo que en este caso ocurre en 2013. El requisito de afectación a la actividad económica se considera cumplido al producirse en el ejercicio siguiente.
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