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A company requested clarification on the linear depreciation coefficient to apply to exploitation rights of cinematographic works acquired in perpetuity. The Directorate General for Tax (DGT) indicates that, in addition to the straight-line method, constant percentage or sum-of-the-digits methods may be used provided legal requirements are met.
Cuestión planteada 1. Cuál es el coeficiente lineal de amortización establecido en la tabla de amortizaciones de la Ley del Impuesto sobre Sociedades que debería ser aplicado sobre los derechos de explotación de las obras cinematográficas que son adquiridos a perpetuidad.
Los derechos de explotación de producciones cinematográficas se consideran elementos del inmovilizado intangible. Estos pueden amortizarse mediante los coeficientes lineales de la tabla de la LIS, o mediante los métodos de porcentaje constante o de números dígitos regulados en el Reglamento del Impuesto sobre Sociedades, siempre que la amortización esté contabilizada. El grupo de producciones cinematográficas tiene un coeficiente lineal máximo del 33% y un periodo máximo de 6 años.
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