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A company enquired whether expenses related to its rental properties are deductible during periods when the properties are vacant. The DGT ruled that they are deductible, provided they meet the requirements for accounting registration, accrual, and substantiation.
Cuestión planteada Si sin deducibles estos gastos en el Impuesto sobre Sociedades durante el período de tiempo en que los inmuebles no han estado arrendados, es decir, durante el período de tiempo en que estos inmuebles se encuentran en expectativa de arrendamiento. Es decir, si son deducibles los gastos incurridos durante todo el año o solo la parte proporcional a los días en que los inmuebles han estado alquilados.
Los gastos de la actividad de arrendamiento, como suministros, reparaciones, mantenimiento, limpieza, intereses o IBI, son fiscalmente deducibles aunque los inmuebles estén vacíos esperando un nuevo arrendamiento. La amortización de los inmuebles también es deducible en esos periodos, siempre que se cumpla con la depreciación efectiva según la LIS. Para la deducibilidad, los gastos deben cumplir con la inscripción contable, la imputación por devengo y la justificación documental.
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