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A self-employed individual under the simplified direct estimation scheme asks whether they can deduct the purchase of a chainsaw. The tax authorities clarify that the acquisition is a tangible fixed asset and the expense must be accounted for through depreciation rather than the total purchase price.
Cuestión planteada Deducibilidad de dicha adquisición en el IRPF.
La adquisición de una motosierra constituye un inmovilizado material que debe reflejarse mediante amortizaciones en el rendimiento neto. Según la tabla de amortización de la Orden de 27 de marzo de 1998, se incluye en el grupo 6 (útiles y herramientas) con un coeficiente lineal máximo del 30% y un periodo máximo de 8 años. Sobre estas cuantías se aplicarán las normas de amortización para entidades de reducida dimensión de la Ley del Impuesto sobre Sociedades.
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