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V1482-24 18 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Annual modification of depreciation coefficients permitted under the objective estimation method

A taxpayer engaged in agricultural and livestock activities under the objective estimation method has enquired whether they may change the depreciation coefficients of their fixed assets annually. The DGT has ruled that this is permissible, provided the established limits are respected.

The question raised

Whether, when performing the corresponding annual depreciation, the depreciation coefficients used could be modified annually.

The DGT's ruling

In the objective estimation method, depreciation must be applied using linear coefficients ranging between the maximum and minimum derived from the maximum depreciation period. Therefore, it is possible to use different coefficients each year, provided they remain within said interval and the total depreciation does not exceed the amount after the maximum period provided.

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