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An entity has requested clarification on the depreciation rate to be applied to cattle, pigs, sheep, and goats under the Corporate Income Tax Act (LIS). The Directorate-General for Taxes (DGT) has indicated that such livestock may be classified as other assets, subject to a maximum straight-line depreciation rate of 10%.
Cuestión planteada Se plantea cuál sería el coeficiente de amortización aplicable de acuerdo con lo establecido en el artículo 12 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
El ganado vacuno, porcino, ovino y caprino puede clasificarse como otros elementos, aplicándole un coeficiente de amortización lineal máximo del 10% y un periodo máximo de 20 años. Esto no impide que el contribuyente solicite un plan especial de amortización o justifique el importe de la amortización registrada.
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