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A company inquires which depreciation coefficients to apply to grapevines and trellis systems as they do not appear in the LIS tables. The DGT indicates that, since they are not in the official tables, a plan may be proposed to the Administration or the amount of effective depreciation may be justified.
Question posed: To be indicated which depreciation coefficients to apply to the described elements.
As grapevines and trellis systems are not included in the depreciation table of Article 12.1.a) of the LIS, the entity may propose a depreciation plan to the Administration pursuant to Article 12.1.d) of the LIS and Article 7 of the RIS. Alternatively, it may depreciate the amount considered as effective depreciation provided that it justifies said amount, in accordance with Article 12.1.e) of the LIS. The taxpayer must provide the means of evidence necessary to justify such depreciation.
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