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A restaurant company has enquired whether it can apply the shift-based amortisation provided for in the Corporate Tax Regulations, given its opening hours and staff rotation. The DGT has ruled that this is possible provided that daily use across more than one normal working shift is justified, and that the assets are not of a technical nature that requires continuous use.
Cuestión planteada 1. ¿Se puede aplicar la amortización por turnos prevista en el artículo 4.2 del RIS?
Es posible aplicar el método de amortización por turnos del artículo 4.2 del RIS si el elemento se utiliza diariamente en más de un turno normal de trabajo. El contribuyente debe justificar mediante medios de prueba la utilización diaria en más de un turno, como los turnos de los empleados o el consumo de energía. Este método no es aplicable a elementos que, por su naturaleza técnica, deban ser utilizados de forma continuada. La deducibilidad está condicionada a que se contabilice el importe resultante de aplicar el nuevo coeficiente.
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