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A hypermarket company inquired whether certain machinery and equipment could be depreciated at a higher rate than usual due to being used in two 8-hour shifts. The Directorate General of Taxes (DGT) ruled that this is applicable to assets that do not require continuous use by their technical nature.
Cuestión planteada Si a los elementos que se emplean en más de un turno normal de trabajo en los hipermercados les resulta aplicable lo dispuesto en el artículo 4.2 del Real Decreto 634/2015, de 10 de julio, por el que se aprueba el Reglamento del Impuesto sobre Sociedades.
Los elementos que se utilicen diariamente en más de un turno normal de trabajo pueden amortizarse mediante un coeficiente calculado según el artículo 4.2 del RIS. Este cálculo suma el coeficiente lineal máximo y un complemento basado en las horas diarias trabajadas. No se aplica esta posibilidad a los elementos que, por su naturaleza técnica, deban ser utilizados de forma continuada.
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