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A small enterprise inquired whether it could depreciate an administrative concession by doubling the straight-line coefficient or if another rate should apply. The DGT ruled that, as the concession had been previously exploited by a third party, it does not constitute a new asset and therefore does not qualify for the incentive.
Cuestión planteada Si en el ejercicio 2021 puede amortizarse la concesión (inmovilizado intangible) de acuerdo con el apartado 1 del artículo 103 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, o si tendría que aplicarse el porcentaje establecido en el apartado 5 del artículo 103 de la misma Ley.
Para aplicar el incentivo de amortización del artículo 103.1 de la LIS, los elementos deben ser nuevos, es decir, utilizados o puestos en funcionamiento por primera vez por la entidad. Si la concesión administrativa ya venía siendo explotada por un tercero, no tiene la consideración de activo nuevo. Por tanto, no se puede beneficiar del incentivo fiscal mencionado.
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