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A Canary Islands company has requested clarification on whether the purchase of a 4x4 vehicle and its maintenance costs qualify for Canary Islands investment tax relief and Corporate Tax deductions. The Directorate General for Taxes (DGT) has ruled that the investment deduction is not applicable if the vehicle can be used by persons related to the company.
Cuestión planteada Si la adquisición de un vehículo de estas características se puede considerar activo fijo nuevo a efectos de la deducción por inversiones canarias y si los gastos de mantenimiento del mismo (gasoil, reparaciones, seguro, etc), serían igualmente deducibles a efectos del Impuesto sobre Sociedades.
Para la deducción por inversión en Canarias, los vehículos de transporte exterior no se consideran activos fijos nuevos si son susceptibles de uso propio por personas vinculadas a la entidad. Respecto al Impuesto sobre Sociedades, los gastos de mantenimiento serán deducibles siempre que se utilicen exclusivamente para la actividad y cumplan los requisitos de inscripción contable, devengo, correlación con los ingresos y justificación documental.
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