La provisionalidad de las deducciones de las cuotas soportadas en inmovilizado con anterioridad al inicio de la realización de la actividad económica
ISSN: 2443-9843
Year of publication: 2015
Issue: 7
Pages: 58-73
Type: Article
More publications in: Carta tributaria. Revista de opinión
Abstract
The VAT liquidation mechanism enables the immediate deduction of the amounts borne in the purchases of fixed assets, even when not in force; however, the deductibility should be classified as «provisional» insofar as it will be revisable via the technique of regularisations, since as set forth by the Supreme Court, investment assets should be «monitored for a period of time» as they have a prolonged effect on the entrepreneurial or professional activity.