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A holder of an agricultural holding has enquired whether investments made for a new olive grove plantation can be depreciated. The Directorate General for Taxes (DGT) has ruled that planting costs are depreciable, following the coefficients and periods established for olive groves under the objective estimation regulations.
Cuestión planteada Si es amortizable dicha inversión en el Impuesto sobre la Renta de las Personas Físicas.
Para actividades agrícolas en estimación objetiva, el olivar se amortiza con un coeficiente lineal máximo del 3% y un periodo máximo de 80 años. La base de amortización es el precio de adquisición o coste de producción, excluyendo el valor del suelo. En este caso, el coste de plantación, que incluye los gastos de marcación GPS, compra de planta, tutores, protectores y apertura de hoyos, constituye la base amortizable.
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