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A taxpayer engaged in olive farming seeks clarification on the applicable depreciation rate under the simplified direct estimation method. The Directorate General for Taxes (DGT) rules that the 2% rate specified in the simplified depreciation table must be applied, though this may be doubled in certain instances in accordance with the Corporate Tax Act.
Cuestión planteada Coeficiente máximo de amortización aplicable.
En el régimen de estimación directa simplificada, las amortizaciones del inmovilizado material se realizan de forma lineal según la tabla de amortizaciones simplificada. Para el olivar, el coeficiente lineal máximo es del 2 por 100. No obstante, sobre la cuantía resultante se puede aplicar el régimen de amortización de elementos nuevos del inmovilizado material previsto en el artículo 103 de la Ley del Impuesto sobre Sociedades, que permite multiplicar por 2 el coeficiente lineal máximo.
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