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A taxpayer has enquired whether a newly formed company can apply deductions for new fixed assets that an individual has pending under their Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that there is no tax subrogation and that the treatment depends on the accounting classification of the lease.
Cuestión planteada Si las deducciones por activos fijos nuevos, pendientes de aplicar por el actual titular de la fábrica, persona física, en su renta del Impuesto sobre la Renta de las Personas Físicas, serían aplicables por la nueva sociedad que se crea.
No existe subrogación a efectos fiscales por parte del arrendatario, por lo que la nueva sociedad no puede aplicar las deducciones por activos fijos nuevos pendientes del titular anterior. Si el arrendamiento es financiero, la sociedad amortizará los activos según la normativa contable y fiscal, independientemente de lo que amortizara la persona física. Si el arrendamiento es operativo, la sociedad no reconoce los activos en su balance y no puede amortizarlos ni aplicar las deducciones pendientes.
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