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A query was raised regarding whether, in a financial lease with a purchase option, the lessee must record ownership and the lessor must derecognise the asset. The DGT ruled that tax treatment must align with accounting treatment, provided the requirements for a financial lease are met.
Cuestión planteada 1) Si la mencionada propiedad debería de registrarse en la contabilidad del arrendatario como consecuencia de la asunción de riesgos de la misma por dicha sociedad. Al mismo tiempo, si el arrendador debería darla de baja contablemente, registrando el correspondiente resultado contable.
El tratamiento fiscal de las operaciones de arrendamiento debe coincidir con el tratamiento contable según el artículo 10.3 del TRLIS. En un arrendamiento financiero, el arrendador debe dar de baja el activo y reconocer un crédito por el valor actual de los pagos mínimos más el valor residual, reconociendo el resultado de la operación. El arrendatario, por su parte, debe registrar un activo y un pasivo financiero por el valor razonable del activo arrendado.
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