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A company has enquired whether it can continue to apply the free depreciation incentive to an investment made in 2010 after it was reclassified for accounting purposes as an intangible asset. The DGT has ruled that this is possible, provided that employment maintenance requirements are met and the new classification does not alter its accounting valuation.
Cuestión planteada Si el incentivo fiscal de la libertad de amortización continuará siendo aplicable sobre los importes pendientes de la inversión realizada en el dique exterior en los ejercicios 2014 y siguientes pese a la recalificación contable de dicho elemento como activo intangible en aplicación de la adaptación sectorial del PGC para las empresas concesionarias.
El incentivo de libertad de amortización requiere que los elementos sean inmovilizado material o inversiones inmobiliarias en el ejercicio en que se aplica. Si en el ejercicio de aplicación el activo es inmovilizado material, la posterior recalificación contable a activo intangible no impide el uso del incentivo. Esto es válido siempre que el cambio de calificación no altere la valoración contable del activo. En tal caso, la reversión fiscal ocurrirá conforme se amortice el intangible o se dé de baja.
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