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Un consultante pregunta si la pérdida de peso de la madera por la reducción de humedad es deducible en el IRPF. La DGT responde que la madera son existencias y no bienes de inversión, por lo que no procede la amortización.
Si esa pérdida de peso sería deducible fiscalmente en el Impuesto sobre la Renta de las Personas Físicas en concepto de amortización o algún otro concepto.
La tala de especies arbóreas para venta es una actividad económica forestal donde la madera constituye existencias. Al no ser bienes de inversión, no se puede deducir cantidad alguna en concepto de amortización. Las existencias deben valorarse por su coste de adquisición para el cálculo de los rendimientos.
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