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A taxpayer engaged in agricultural activity under the objective estimation method has enquired about the depreciation of a tractor. The DGT clarifies that a maximum straight-line coefficient of 25% must be applied and the period must not exceed 8 years, with the instalment being pro-rated based on the number of days in operation during 2024.
Cuestión planteada Amortización del tractor.
En el método de estimación objetiva, la amortización del inmovilizado material se realiza aplicando coeficientes lineales sobre el precio de adquisición o coste de producción. Para elementos de transporte y resto de inmovilizado material, el coeficiente máximo es del 25% y el periodo máximo es de 8 años. La amortización comienza desde la puesta en condiciones de funcionamiento y debe prorratearse en función del número de días de uso durante el ejercicio.
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