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A company has queried whether cost recovery instalments in a finance lease can be deducted subject to a limit of twice the straight-line depreciation rate. The DGT has ruled that it is possible to apply the accelerated tax depreciation provided for in Article 106.6 of the LIS while respecting said limit.
Cuestión planteada Si las cuotas correspondientes a la recuperación del coste del bien podrán ser deducidas en el Impuesto sobre Sociedades del ejercicio 2017 y los siguientes de acuerdo a lo establecido en el apartado 6 del artículo 106 de la LIS, al considerarse cuotas no deducidas por superar el límite del duplo del coeficiente de amortización lineal según tablas de amortización oficialmente aprobadas.
En contratos de arrendamiento financiero, la parte de la cuota correspondiente a la recuperación del coste es deducible, además de la carga financiera. Esta deducción no puede superar el duplo del coeficiente de amortización lineal según tablas oficiales aplicado al coste del bien. El exceso será deducible en períodos impositivos sucesivos respetando el mismo límite. Si el bien sigue en el inmovilizado y no está amortizado tras finalizar las cuotas, se podrá amortizar por las reglas generales.
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