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A taxpayer engaged in agricultural activity under the objective estimation method has enquired about the amortisation of used assets. The DGT clarifies that for used goods, an amortisation coefficient may be applied, provided it does not exceed twice the maximum straight-line coefficient established.
Cuestión planteada Forma de amortizar estos elementos usados.
En el método de estimación objetiva, la amortización de elementos de inmovilizado material adquiridos usados se calculará sobre el precio de adquisición, con un límite de multiplicar por dos la cantidad derivada de aplicar el coeficiente de amortización lineal máximo. Los elementos nuevos con valor unitario inferior a 601,01 euros pueden amortizarse libremente hasta un límite anual de 3.005,06 euros.
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