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The taxpayer asks whether freedom of depreciation can be applied to a construction contract signed in 2020 but completed in 2021. The DGT rules that this is possible provided the requirements for small enterprises and staff increases are met.
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 contrato de ejecución de obra, este debe suscribirse en un periodo en que la entidad sea empresa de reducida dimensión, siempre que la obra se entregue en los 12 meses siguientes al cierre de dicho periodo. El beneficio se aplica desde la puesta en funcionamiento del inmovilizado. El incremento de plantilla debe compararse con la media de los 12 meses anteriores al inicio del periodo en que el bien entra en funcionamiento y mantenerse durante los periodos exigidos por ley.
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