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An entity engaged in residential leasing has requested clarification on how to value its properties to comply with the requirement that 55% of its assets generate eligible income. The Directorate-General for Taxes (DGT) has responded that, in the absence of specific regulations, book values must be used.
Cuestión planteada 1. Cómo debe valorar los inmuebles que componen su activo a los efectos del requisito previsto en el artículo 48.2.d) de la LIS, por su valor contable o por su valor de mercado.
Para cumplir el requisito de que al menos el 55% del valor del activo sea susceptible de generar rentas con derecho a la bonificación, la valoración de los activos debe realizarse por sus valores contables. Esto se debe a que la LIS establece que los elementos patrimoniales se valoran según los criterios del Código de Comercio, corregidos por la Ley del Impuesto sobre Sociedades. El cumplimiento de este requisito debe verificarse en la fecha de devengo del período impositivo en el que se pretenda aplicar el régimen especial.
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