Aranzadi.es

RESUMEN: El presente comentario tiene como objeto analizar, a la luz de lo señalado por la DGT en su contestación a Consulta de 14 de abril de 2009, relativa al tratamiento fiscal y contable de un activo adquirido y transmitido mediante un contrato de arrendamiento con opción de compra, el régimen contable y fiscal aplicable a las operaciones de arrendamiento financiero en el IS tras la reforma operada en su día por la Ley 16/2007, de 4 de julio, y tras la aprobación del vigente Plan General Contable.–

PALABRAS CLAVE: Impuesto sobre Sociedades, Plan General Contable, arrendamiento financiero, arrendamiento operativo, lease-back.

ABSTRACT: The purpose of this document is to analyze the tax treatment of provisions regarding Company Law after the recent accounting amendment. The author analyzes the current text of section 13 of RDLeg. 4/2004 of March 5 passing the TRLIS [Consolidated Text of the Company Tax Law] by considering the new text of Law 16/2007 of July 4 amending and adapting commercial laws in the accounting field for an international harmonization on the basis of the European Union regulation, as well as the amendment to sections 10 and 11 of the IS Regulation by Royal Decree 1793/2008 of November 3. This is based on the guidelines of the new Plan General de Contabilidad [General Accounting Plan] passed through Royal Decree 1514/2007 of November 16.

KEYWORDS: Company Tax, depreciation, provisions, accounting amendment, expense, tax deduction