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The taxpayer asks whether freedom of depreciation can be applied to a construction contract signed in 2019 but completed in 2020. The DGT rules that this is possible if the contract is signed while the company qualifies as a small-scale enterprise and the work is delivered within the 12 months following the close of that period.
Cuestión planteada Sobre la posible aplicación de la libertad de amortización del artículo 102 de la LIS en el período en el que la consultante ha suscrito el contrato de ejecución de obra al amparo del artículo 102.2 de la LIS.
Para aplicar la libertad de amortización por elementos encargados mediante contrato de ejecución de obra, este debe suscribirse en un periodo en que la entidad sea empresa de reducida dimensión, siempre que la puesta a disposición sea dentro de los 12 meses siguientes a la conclusión de dicho periodo. El beneficio se aplica desde la entrada en funcionamiento del inmovilizado. El incremento de plantilla debe compararse con la media de los 12 meses anteriores a la entrada en funcionamiento y mantenerse durante los periodos exigidos por ley.
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