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A company enquired whether it could deduct the cost of renovation works that the tenant demolished after leasing the premises. The DGT ruled that if the write-off of said works is accounting-compliant, the resulting loss shall be included in the taxable base.
Cuestión planteada La sociedad consultante plantea, como propietaria del local, si puede deducir en el ejercicio en el que la empresa arrendataria ha derribado la obra el importe desembolsado por la realización de dichas obras.
Al no haber norma específica en el Impuesto sobre Sociedades, se aplica la normativa mercantil. Si las obras se incorporaron al activo como mayor valor, se darán de baja cuando no se espere obtener beneficios futuros de las mismas. La diferencia entre el valor contable y el importe obtenido por la baja determinará la pérdida que se imputará en el ejercicio correspondiente.
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