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A company enquired whether, after applying accelerated depreciation, it was obliged to continue doing so or if it could revert to the maximum straight-line coefficients. The DGT ruled that accelerated depreciation is an option rather than a mandatory requirement.
Cuestión planteada 1. Una vez aplicada dicha amortización acelerada ¿es obligatorio continuar todos los años con dicha amortización acelerada o se podrá optar a amortizar en función del coeficiente de multiplicar por 2 el coeficiente lineal máximo previsto en las tablas de amortización oficialmente aprobadas por ejercicio?
El artículo 103 de la LIS no es imperativo, sino una opción que permite amortizar hasta el doble del coeficiente lineal máximo. El contribuyente puede aplicar un coeficiente inferior o incluso el máximo sin doblarlo. No obstante, la opción de amortización acelerada debe ejercitarse en el plazo reglamentario de la declaración y no puede rectificarse una vez transcurrido dicho plazo. Sin embargo, no aplicar la amortización acelerada en el año de puesta en funcionamiento no impide aplicarla en periodos impositivos posteriores.
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