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An events company has enquired whether soundproofing expenses for a venue and its preparatory studio allow for the application of the investment tax relief under Article 37 of the Corporate Income Tax Act (TRLIS). The Directorate General for Taxes (DGT) has ruled that if these works are accounted for as an increase in the value of tangible fixed assets, they may qualify for the deduction.
Cuestión planteada Si la inversión realizada en la insonorización de la sala, que incluye el estudio previo de la obra a realizar, cumple los requisitos a que se supedita la aplicación de la deducción del artículo 37 del TRLIS.
Para que las obras de mejora se incluyan en la deducción del artículo 37 del TRLIS, deben tener la consideración de mayor valor del activo según la normativa contable. Esto ocurre si las actuaciones suponen un aumento de la capacidad, una mejora sustancial de la productividad o un alargamiento de la vida útil del bien. En tal caso, los costes se capitalizarán como parte del inmovilizado material.
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