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The taxpayer asks whether the requirement for instalments to be paid significantly before the completion of construction should be moderated based on the timing of depreciation. The DGT rules that, provided the requirements of Article 106 of the LIS are met, the deduction applies from the start of construction.
Cuestión planteada 1. Si el requisito del artículo 106.8.a) de la LIS debe moderarse en función del momento al que se anticipe la aplicación de la amortización, en tanto no se está anticipando la deducibilidad de las mismas sino hasta un momento que puede ser muy posterior al inicio del contrato de construcción.
En la medida en que se cumplan los requisitos del artículo 106 de la LIS, la deducción de las cuotas satisfechas se producirá desde el inicio efectivo de la construcción y continuará durante la vigencia del contrato, independientemente de si es antes o después de la puesta en condiciones de funcionamiento. El requisito de que las cuotas se satisfagan de forma significativa antes de la finalización de la construcción debe entenderse cumplido atendiendo al periodo de tiempo que medie entre el momento de la deducción y la finalización de la construcción.
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