Amortizaciones y gastos de un inmueble compartido por varios contribuyentes - Sus consecuencias en el Impuesto a las Ganancias e IVA
Date | 12 April 2007 |
Published date | 12 April 2007 |
Law Firm | Marval O'Farrell Mairal |
El 26 de septiembre de 2006 la Sala B del Tribunal Fiscal de la Nación resolvió, en la causa “Management Consulting S.A.”, si el contribuyente podía deducir todos los gastos vinculados con un inmueble compartido con otra sociedad. El Tribunal también analizó si los créditos fiscales del IVA generados por estos gastos eran computables en su totalidad por el contribuyente.
Conforme los hechos relatados en la sentencia, el contribuyente había alquilado un inmueble destinado a oficinas –en el que realizó mejoras– y una central telefónica. Ambos bienes eran utilizados por el propio contribuyente y por otra sociedad –el relato no aclara si las sociedades formaban parte de un mismo grupo económico–. Al calcular su Impuesto a las Ganancias, el contribuyente dedujo la totalidad de la amortización de la mejora, más los alquileres del inmueble y la central telefónica. Con respecto al IVA, computó la totalidad de los créditos fiscales generados por la construcción de la mejora y por los alquileres.
La Administración Federal de Ingresos Públicos (AFIP) consideró que el contribuyente había deducido gastos en exceso, porque los bienes eran utilizados simultáneamente por dos sociedades e impugnó la deducción del 50% de la amortización de la mejora y el 50% de los alquileres. La AFIP aplicó un criterio similar con respecto al IVA e impugnó el cómputo del 50% del crédito fiscal generado por la construcción de la mejora y el 50% vinculado...
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