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A query was raised regarding whether depreciation not deducted in 2013 and 2014 due to the limitations of Article 7 of Law 16/2012 can be applied during the remaining years of the concession. The DGT ruled that these amounts may be deducted linearly over 10 years or throughout the useful life of the asset.
Cuestión planteada Si las amortizaciones no practicadas en los años 2013 y 2014 como consecuencia de la limitación del artículo 7 de la Ley 16/2012 pueden aplicarse en los años 2015 y 2016, años que restan de la concesión, por entender que la vida útil queda limitada por el fin de la concesión.
Las cantidades no deducidas por la aplicación del artículo 7 de la Ley 16/2012 pueden deducirse de forma lineal durante un plazo de 10 años o, opcionalmente, durante la vida útil del elemento patrimonial a partir de 2015. En activos sometidos a reversión, la vida útil es el periodo concesional si este es inferior a la vida económica del activo.
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