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A query was raised regarding whether depreciation can be claimed for assets acquired through donation and whether accounting registration is required. The Directorate General for Taxes (DGT) ruled that such assets may be depreciated and that the donee subrogates into the donor's original acquisition values and dates.
Cuestión planteada Si puede deducirse la amortización correspondiente a los elementos del inmovilizado material adquiridos por donación, correspondientes al local, mobiliario, instalaciones y elementos informáticos, y si es requisito necesario para su amortización su reflejo en la contabilidad.
Es deducible la amortización del inmovilizado material afecto a la actividad económica, incluso si se adquiere por donación. En las adquisiciones lucrativas bajo el régimen del artículo 33.3.c) de la LIRPF, el donatario se subroga en la posición del donante respecto a valores y fechas de adquisición. Para que los elementos se consideren afectos, deben figurar en la contabilidad o registros oficiales de la actividad, salvo prueba en contrario.
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