TFL Vsebine / Revija SIR*IUS

Tax and accounting analysis of depreciation and interest expenses from lease contracts

Sredstva, ki predstavljajo pravico do uporabe sredstev iz najemnih pogodb ter obveznosti iz najema, so nove kategorije, ki bodo z amortizacijo sredstev, ki predstavljajo pravico do uporabe, ter z odhodki iz obresti učinkovale tudi na poslovni izid in davčno osnovo. Vendar bodo učinki v celotni dobi najema popolnoma davčno nevtralni. Predmet novele ZDDPO-2R so zgolj stroški amortizacije, ki bodo nižji od sedanjih stroškov najemnin, medtem ko novela ne ureja posebnosti za davčno priznavanje odhodkov iz obresti iz obrestovanja obveznosti iz najema. Ključno vprašanje novele ZDDPO-2 je davčno priznavanje amortizacije: ali se davčno prizna amortizacija od sredstva, ki predstavlja pravico do uporabe, ali pa amortizacija sredstva, ki je predmet najema? Prva se namreč obračunava z vidika najemnika, druga pa z vidika najemodajalca. Prispevek najprej analizira pravice najemnika iz najemne pogodbe in s tem povezano sredstvo, ki predstavlja pravico do uporabe, nato pa še sprejeto novelo ZDDPO-2R v tej povezavi.

The right-of-use assets and lease liabilities are new categories, which will through the depreciation of right-of-use assets and interest expenses, also affect the profit and loss and the tax base. However, the effects throughout the total lease term will be completely tax neutral. The amendments to the Corporate Income Tax Act (ZDDPO-2R) regulate only depreciation costs that will be lower than the current rental costs, while the amendments do not regulate the specificities of the tax recognition of interest expenses from lease liabilities. The key issue of Act Amending the Corporate Income Tax Act (ZDDPO-2R) is the tax recognition of depreciation - whether tax deductible is the depreciation from the right-of-use assets, or the depreciation of the underlying asset, which is the subject of the lease. The first is calculated from the point of view of the lessee and the second from the point of view of the lessor. The article first analyses the right-of-use assets of the lessee, and then the adopted amendments in this connection.