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A company inquired whether the amortisation of real estate investments using linear coefficients from the official tables is correct and deductible. The Directorate-General for Taxes (DGT) ruled that such expenses are deductible if the maximum coefficient is applied, or any other coefficient falling between the maximum and the one derived from the maximum amortisation period.
Cuestión planteada 1. Si, a los efectos del cálculo de la base imponible del Impuesto sobre Sociedades, la contabilización del gasto por amortización conforme a la aplicación de los coeficientes lineales de amortización establecidos en las tablas es correcta y, por ende, es deducible fiscalmente el gasto por amortización contabilizado de conformidad con ello.
El gasto por amortización es deducible si corresponde a la depreciación efectiva. Si se usa el método de la tabla, la depreciación es efectiva si aplica un coeficiente lineal comprendido entre el máximo establecido y el que deriva del periodo máximo de amortización. En el caso de elementos adquiridos usados, es deducible la amortización que resulte de multiplicar por dos la cantidad derivada de aplicar el coeficiente lineal máximo.
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