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A company inquired whether it could retain the benefits of free depreciation for small-scale enterprises after selling an investment asset. The Directorate General for Taxes (DGT) ruled that, although the regulations do not require the asset to be retained, its sale necessitates including the difference between its book value and its tax value in the tax base.
Cuestión planteada La consultante desea conocer si, aunque se produzca la venta del bien, con mantener las condiciones requeridas para el disfrute del beneficio de la amortización libre estos beneficios se mantienen.
La normativa no establece la obligación de mantener el elemento durante el periodo de creación y mantenimiento de plantilla. No obstante, si se transmite el bien, el artículo 20 de la LIS exige integrar en la base imponible la diferencia entre el valor contable y el valor fiscal en el momento de la transmisión. Esto ocurre si el valor contable es superior al valor fiscal del bien.
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