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The company inquired whether the depreciation limits set out in Article 7 of Law 16/2012 should be applied. The Tax Agency responded that, as the turnover is below 10 million euros, the company is exempt from such limitations.
Cuestión planteada Si le resulta de aplicación a la sociedad consultante la limitación a la amortización fiscalmente deducible establecida en el artículo 7 de la Ley 16/2012, de 27 de diciembre.
La limitación de las amortizaciones del inmovilizado material, intangible e inversiones inmobiliarias para los ejercicios 2013 y 2014 solo afecta a entidades que no cumplan los requisitos del artículo 108 del TRLIS. El artículo 108 establece que el importe neto de la cifra de negocios debe ser inferior a 10 millones de euros para acceder a los incentivos de reducida dimensión. Por tanto, si la cifra de negocios no alcanza ese umbral, la entidad no está sometida a la limitación, aunque tribute al tipo general de gravamen.
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