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A company has enquired whether it can fully write off the tax net value of its warehouses in 2015 due to changes in the coefficients under the new Corporate Income Tax Law (LIS). The DGT rules that if the new maximum useful life has already expired by the start of 2015, the accounting expense for the net value of said assets shall be tax deductible.
Cuestión planteada Si es posible amortizar totalmente ese valor neto fiscal existente al inicio del ejercicio 2015, y si la citada amortización tendrá la consideración de depreciación efectiva y será totalmente deducible en la liquidación del Impuesto sobre Sociedades correspondiente al ejercicio 2015. En caso contrario, cuál debería ser el procedimiento a seguir.
Si la nueva vida útil máxima de los elementos patrimoniales ya ha finalizado al 1 de enero de 2015, el gasto registrado contablemente por el valor neto de los bienes será deducible en el ejercicio 2015. Para ello, se aplica la disposición transitoria decimotercera de la LIS, que regula la amortización de elementos con coeficientes distintos a los de la nueva tabla. En caso de que se aplicara la limitación de la Ley 16/2012, el valor neto fiscal coincidirá con el valor neto contable para estos efectos.
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