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A taxpayer switching from the direct estimation method to the objective estimation method has enquired about the amortisation base for their assets. The DGT has ruled that the amortisation base remains unchanged compared to the direct estimation method.
Cuestión planteada Base de amortización de dichos elementos en 2020.
En el método de estimación objetiva, la base de amortización será el precio de adquisición o el coste de producción, excluyendo el valor residual si lo hubiera. Por tanto, la base de amortización en este régimen no varía en relación a la base utilizada en el método de estimación directa.
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