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A taxpayer inquired whether it is possible to deduct the depreciation of assets (premises, furniture, etc.) received via donation and whether these must be recorded in the accounts. The Directorate General for Taxes (DGT) ruled that this is permissible provided the assets are used for the economic activity.
Cuestión planteada Si puede deducirse la amortización correspondiente a los elementos del inmovilizado material adquiridos por donación, correspondientes al local, mobiliario, instalaciones y elementos informáticos, y si es requisito necesario para su amortización su reflejo en la contabilidad.
Es amortizable el inmovilizado material adquirido por donación si los elementos transmitidos están afectos a la actividad económica desarrollada por la donataria. El valor de adquisición será el que resulte de aplicar las normas del Impuesto sobre Sucesiones y Donaciones, sumado a los gastos y tributos de la transmisión. Para que se consideren afectos, los bienes deben figurar en la contabilidad o registros oficiales de la actividad, salvo prueba en contrario.
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