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V1411-26 5 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa simplificada

The ultrasound machine must be depreciated under group 3 (machinery) with a maximum coefficient of 12 percent

A physician using the simplified direct estimation method inquires which group of the depreciation table should be applied to an ultrasound machine. The DGT determines that it must be included in the machinery group.

The question raised

Question posed: The group of the depreciation table for simplified direct estimation that must be applied to depreciate the acquisition of an ultrasound machine.

The DGT's ruling

Depreciation under the simplified direct estimation method is practiced on a straight-line basis according to the simplified depreciation table approved by Ministerial Order. The ultrasound machine must be included in group 3, Machinery, with a maximum depreciation coefficient of 12 percent and a maximum period of 18 years.

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