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A community of communal mountain lands has enquired whether repairs to industrial warehouses, the construction of storage facilities, and the purchase of machinery for an industrial zone can reduce its tax base. The Directorate General for Taxes (DGT) has ruled that these expenses do not qualify for the special reduction under Article 123 of the TRLIS, although they may be deductible under the general regime.
Cuestión planteada Si los siguientes gastos y/o inversiones pueden reducir la base imponible, de acuerdo con lo dispuesto en el artículo 123 del TRLIS:
Las inversiones y gastos de las letras a) y b) del artículo 123 del TRLIS se refieren exclusivamente al propio monte vecinal. Las reparaciones de naves para arrendamiento, la construcción de nuevas naves o almacenes y la compra de maquinaria para la zona industrial no dan derecho a la reducción de la base imponible. No obstante, las reparaciones pueden ser gastos deducibles si se registran contablemente y cumplen el régimen general, mientras que las inversiones en activos se deducirán mediante su amortización o deterioro.
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