RTF Tax Court Accounting

The tax court in the RTF # 10826-4-2009, dated October 20, 2009, develops a case related to the issue of buildings and constructions. Firstly the precise Court that the accounting heading buildings and constructions includes goods with a relatively long in comparison with the accounting category lifetime other assets, for which accepted that he could have a much shorter lifespan. He added the Court that in the RTF No. 07724-2 2005-was established that while it would be possible to carry out a construction or building with any material, it is also so that the duration of such buildings may not be the same depending on the materials used, and therefore not could allocate the same percentage of depreciation or the same useful life to a construction made with noble materials (brickcement, iron) and another made with adobe, sticks, blankets and mats, for income tax purposes does not therefore reasonable assert that reasonable affirm that all constructions, whatever l type of material used in them, they correspond to the Group of buildings and structures, which referred to article 39 of the law of tax income, and therefore have without exception a useful life of more than 33 years, since said article, to consider this period as lifeHe was obviously referring to those buildings which by the nature of the materials used could reach relatively long useful lives, which is not the case of all of the buildings, so to determine if indeed a construction corresponds to the Group buildings, must have their characteristics. The fact that the entity has accounted for registered goods within the category building and construction does not imply that it corresponds them 3% annual rate, while to locate assets within the scope of article 39 of the law of the income tax, it is not enough that the good has been built but that should take into account the characteristics of its construction, which do not change or are lost by the way of posting.

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