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A company belonging to a tax consolidation group has enquired whether the 20% limit for applying the pending freedom of depreciation is calculated based on its individual taxable income or that of the group. The DGT has ruled that the application and compliance with the requirements for this incentive are carried out at an individual level.
Cuestión planteada 1. Si el límite del 20% de la base imponible, previsto en el Real Decreto-ley 12/2012 y de la Ley 16/2013 para la aplicación de la libertad de amortización de la disposición adicional undécima, ha de entenderse referido a la base imponible individual de la sociedad consultante o bien si debe ser considerada la base imponible del grupo de consolidación fiscal al que pertenece.
La aplicación de la libertad de amortización de la disposición adicional undécima del TRLIS se realiza a nivel individual, disminuyendo la base imponible de la propia entidad. Por tanto, tanto la aplicación de los límites de la disposición transitoria trigésimo séptima como el cumplimiento de los requisitos del artículo 108 del TRLIS deben determinarse sobre la base imponible individual de la sociedad y no sobre la del grupo fiscal.
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