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A company enquired whether it could apply the accelerated depreciation incentive for investments made in 2009 and 2010 and whether it must adhere to the 40% taxable base limit. The DGT ruled that it may apply it without this limit, provided its turnover does not exceed 10 million euros on an individual basis.
Cuestión planteada 1) Si puede entenderse que la entidad consultante ha generado el derecho a aplicar la libertad de amortización por mantenimiento de empleo sobre las inversiones llevadas a cabo durante los ejercicios 2009 y 2010.
La libertad de amortización por mantenimiento de empleo se aplica si la plantilla media de los 24 meses siguientes es superior a la de los 12 meses anteriores. Para determinar si se aplica el límite del 40% de la base imponible, los requisitos de la cifra de negocios deben cumplirse a nivel individual de la entidad y no a nivel de grupo. Asimismo, la aplicación del incentivo en los pagos fraccionados no obliga a aplicarlo en la autoliquidación definitiva del impuesto.
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