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A wind energy company requested guidance on the accounting and tax treatment of machinery renewal through the replacement of parts by the manufacturer. The DGT ruled that the accounting treatment must involve capitalising the new component and derecognising the previous one.
Cuestión planteada 1. A efectos del Impuesto sobre Sociedades, si sería posible la incorporación al activo como pago a cuenta realizado al fabricante, o si se debe tratar como una compra y posterior venta al fabricante, no alterando en ninguno de los dos casos los importes iniciales de amortización de dicha maquinaria.
En el Impuesto sobre Sociedades, se debe aplicar el tratamiento contable de la renovación del inmovilizado material. Esto implica capitalizar los elementos adquiridos como mayor valor del inmovilizado y reconocer la compensación con el proveedor como un derecho de cobro, dando de baja el elemento sustituido por su valor en libros.
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