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A company engaged in property leasing has enquired whether it can apply the profit reinvestment deduction under Article 37 of the TRLIS when acquiring two properties. The DGT has ruled that for the investment to be valid, the properties must be new assets, meaning they must be used for the first time.
Cuestión planteada Si la entidad consultante se puede acoger a la deducción por inversión de beneficios del artículo 37 del texto refundido de la Ley del Impuesto sobre Sociedades, en relación a los inmuebles adquiridos.
Para aplicar la deducción del artículo 37 del TRLIS, los inmuebles deben ser elementos nuevos, entendiéndose como tales los que se utilicen o pongan en funcionamiento por primera vez. Si los inmuebles han sido utilizados con anterioridad por las entidades transmitentes o sus antecesores, no se cumpliría este requisito. Al no conocerse el historial de uso de los inmuebles, la DGT no puede determinar la aplicabilidad de la deducción.
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