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A query was raised regarding when tangible fixed assets are considered to be in working condition to commence depreciation. The DGT ruled that the accounting concept of being 'ready for use' must be applied.
Cuestión planteada Cuándo puede entenderse que los elementos de inmovilizado amortizables están en condiciones de funcionamiento, a efectos de iniciar su amortización.
La amortización del inmovilizado material e inversiones inmobiliarias comienza desde su puesta en condiciones de funcionamiento. Al no haber definición tributaria, se aplica la normativa contable, que entiende este momento cuando los bienes, tras montaje, instalación y pruebas, pueden participar normalmente en el proceso productivo. La determinación de este momento es una cuestión de hecho que debe acreditarse con medios de prueba válidos.
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