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A refrigerated transport company requested clarification on the depreciation coefficients applicable to tractor units and semi-trailers. The DGT has ruled that tractor units are classified as autocams, while semi-trailers are considered external transport elements.
Cuestión planteada Que coeficiente o coeficientes de amortización corresponden a la cabeza tractora y al semirremolque.
Las cabezas tractoras pueden considerarse comprendidas en el concepto de autocamiones, con un coeficiente lineal máximo del 20% y un periodo de 10 años. Los semirremolques se consideran elementos de transporte externo, con un coeficiente lineal máximo del 16% y un periodo de 14 años.
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