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A small enterprise inquired whether it could retroactively apply accelerated depreciation and the recognition of a capital grant for the 2012 and 2013 financial years. The Directorate General for Taxes (DGT) ruled that accelerated depreciation is an option that must be exercised within the filing period of each respective financial year and cannot be rectified at a later date.
Cuestión planteada Se plantea si es posible, a fecha de hoy (11 de diciembre de 2014), aplicar esa amortización acelerada, es decir, amortizar la nave al 6% e imputar la subvención al 6%. En caso de ser posible, ¿se mantienen los porcentajes aplicados en los años anteriores o se deben actualizar las diferencias de amortización e imputación de la subvención de los años 2012 y 2013? En caso de tener que regularizar los ejercicios anteriores, ¿se puede llevar a cabo dicha regularización en este ejercicio 2014, aplicando tanto la amortización no realizada como la subvención no imputada de los ejercicios 2012 y 2013?
La amortización acelerada del artículo 111 del TRLIS es una opción para el contribuyente que debe ejercitarse dentro del plazo reglamentario de declaración de cada período impositivo. Por tanto, no es posible rectificar dicha opción para ejercicios cuyos plazos de presentación ya hayan transcurrido, como los de 2012 y 2013. No obstante, la entidad sí puede aplicar la amortización acelerada para el ejercicio 2014 mediante su autoliquidación. Respecto a la subvención, su imputación a la base imponible debe seguir los criterios de la normativa contable.
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