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A query was raised regarding whether tourism companies operating for fewer than 180 days a year may use correction indices and how this affects depreciation. The DGT confirms these are seasonal activities and that assets cannot be depreciated during periods of low activity.
Cuestión planteada Consideración de actividades de temporada a efectos de aplicar los índices correctores del método de estimación objetiva y a efectos del cálculo de las amortizaciones.
Las actividades que se desarrollan habitualmente solo durante ciertos días del año, sin exceder los 180 días anuales, se consideran de temporada. Para el cómputo de días se incluye el tiempo de descanso semanal o vacacional. En cuanto a las amortizaciones, los bienes de inmovilizado dejan de ser elementos afectos cuando el contribuyente está dado de baja, por lo que no procede el gasto por amortización en esos periodos.
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