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A company has enquired whether it may depreciate a hotel acquired as a used asset by doubling the maximum straight-line depreciation coefficient. The Directorate General for Taxes (DGT) has ruled that, as no specific group of companies is defined under Article 42 of the Commercial Code, this method may be applied provided the building is more than ten years old.
Cuestión planteada Si la consultante puede amortizar el hotel referido por el método de amortización que para los bienes usados se regula en la letra a) del apartado 3 del artículo 4 del Reglamento del Impuesto sobre Sociedades, multiplicando por dos la cantidad derivada de aplicar el coeficiente de amortización lineal máximo, o si, por el contrario, debe aplicar el método que se regula en la letra b) de la norma citada.
Al no formar las sociedades parte de un grupo mercantil en el sentido del artículo 42 del Código de Comercio, la amortización de elementos usados puede determinarse por cualquiera de los criterios del artículo 4.3 del RIS. Por tanto, es deducible el gasto resultante de multiplicar por 2 la cantidad derivada de aplicar el coeficiente de amortización lineal máximo del artículo 12.1.a) de la LIS. No obstante, no se consideran elementos usados los edificios con una antigüedad inferior a diez años.
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