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An entity sought clarification on whether premises used as a contact centre should be depreciated as an industrial building (3%) or an administrative/commercial building (2%). The DGT ruled that, as contact centre operations constitute an industrial telecommunications activity, the premises qualify as an industrial building.
Cuestión planteada Si a la amortización de la nave (excluido el suelo e incluidas las obras de acondicionamiento), le correspondería el coeficiente lineal máximo según tablas del 3 por ciento (edificios industriales y almacenes) o del 2 por ciento (edificios administrativos, comerciales, de servicios y viviendas).
La actividad de contact center se encuadra en el concepto de telecomunicaciones, lo que constituye una actividad industrial según la Ley de Industria. Por tanto, la nave destinada a este uso puede calificarse como edificio industrial para aplicar el coeficiente de amortización del 3%. No obstante, si existen componentes separables con vidas útiles distintas, pueden amortizarse de forma individualizada con sus propios coeficientes si se identifican y justifican contablemente.
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