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A company has enquired whether replacing doors for maintenance purposes should be deducted as an expense or capitalised as an investment. The DGT has ruled that commercial regulations shall apply to determine its nature.
Cuestión planteada Si debe deducir como gasto el importe íntegro pagado en el ejercicio por la compra de las nuevas puertas, al realizarse dichas sustituciones por razones de mantenimiento del uso normal cuando previamente existían otras, o por el contrario, dicho gasto tiene la consideración de inversión, y por consiguiente un aumento del valor de adquisición del inmueble que deba ser amortizado de manera separada del inmueble.
Al no existir norma específica en la LIS, se aplicará el Plan General de Contabilidad. Si la sustitución supone un aumento de la capacidad, productividad o vida útil, se capitalizará como mayor valor del inmovilizado. Si no cumple estos requisitos, se imputará como gasto en la cuenta de pérdidas y ganancias, siendo fiscalmente deducible.
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