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The taxpayer asks whether the accounting depreciation of fixed assets is 100% deductible or limited to 70% during 2013 and 2014. The DGT rules that the 70% limitation applies if the entity does not meet the small business requirements set out in Article 108 of the TRLIS.
Cuestión planteada Si a la vista de la redacción de los artículos 7 de la Ley 16/2012 y 108 del texto refundido de la Ley del Impuesto sobre Sociedades, aprobado por el Real Decreto Legislativo 4/2004, de 5 de marzo, la amortización contable del inmovilizado material, intangible y de las inversiones inmobiliarias correspondiente a los periodos impositivos que se inicien dentro de los años 2013 y 2014 es deducible de la base imponible del Impuesto sobre Sociedades en su totalidad o sólo hasta el 70% por aplicación de la limitación contenida en el citado artículo 7 de la Ley 16/2012.
En los periodos impositivos iniciados en 2013 y 2014, la amortización contable de inmovilizado material, intangible e inversiones inmobiliarias se deduce en la base imponible hasta el 70% de la que hubiera sido deducible sin la limitación. Esta restricción se aplica a las entidades que no cumplan los requisitos de reducida dimensión del artículo 108 del TRLIS. La parte no deducible podrá deducirse linealmente en 10 años o durante la vida útil del elemento a partir de 2015.
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