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A company enquired whether it could allocate the entire cost of refurbishment works to a single tax period within the group of entities regime (advanced modality). The Directorate General of Taxes (DGT) ruled that the allocation must be spread linearly throughout the adjustment period.
Cuestión planteada Si, a efectos del cálculo de la base imponible en el régimen de grupo de entidades, modalidad avanzada, del Impuesto sobre el Valor Añadido puede imputar la totalidad del coste de la obra de acondicionamiento en un solo periodo de declaración.
En el régimen de grupo de entidades, cuando se trata de bienes de inversión, el coste debe imputarse en el periodo de regularización previsto en el artículo 107 de la Ley. Dado que este sistema se basa en una imputación lineal del coste a lo largo de dicho periodo, no es posible realizar la imputación completa en un único periodo impositivo.
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