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A waste transport company has requested clarification on whether its metal containers, tippers and compactors should be depreciated as self-owned vehicles or as external transport elements. The DGT has determined that mobile containers, tippers and compactors are classified as external transport elements, whereas static compactors are classified as machinery.
Cuestión planteada A efectos de la tabla de amortización establecida en la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, si los contenedores, volteadores, y compactadores metálicos, serían considerados autocamiones o elementos de transporte externo.
Los contenedores, volteadores y compactadores móviles se consideran elementos de transporte externo, con un coeficiente lineal máximo del 16% y un periodo de 14 años. Los volteadores incorporados al compactador deben amortizarse de forma independiente si tienen un coste significativo. Los compactadores estáticos, al no ser elementos de transporte, se consideran maquinaria con un coeficiente máximo del 12% y un periodo de 18 años.
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