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An entity requested clarification on whether ongoing investments made in 2010, under a construction contract exceeding two years, should be depreciated using the 40% or 20% tax base limit in 2012 and 2013. The DGT ruled that for investments contingent on maintaining employment, the 40% limit applies, whereas the 20% limit may apply to non-contingent investments if the first limit is not exhausted.
Cuestión planteada Si el obligado tributario que realiza dicha inversión puede amortizar dichos activos aceleradamente durante los períodos que se inicien en 2012 y 2013 con el límite del 40% de la base imponible previa a su aplicación y a la compensación de bases imponibles negativas por ser de aplicación el RD 6/2010, de 9 de abril, o bien solamente podrá aplicarse el 20% por ser de aplicación el RD 13/2010, de 3 de diciembre.
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