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A taxpayer using the direct estimation method asks whether they can apply higher depreciation percentages to have assets fully depreciated upon retirement. The DGT responds that such acceleration is not possible.
Question posed: Whether a depreciation percentage can be applied to each item to have the assets fully depreciated at the time of retirement.
The net income from economic activities is determined according to the rules of the Corporate Income Tax. Under the direct estimation method, the taxable base is calculated by adjusting the accounting result in accordance with the regulations of said tax. The Corporate Income Tax regulations do not contemplate the possibility of accelerating depreciation to coincide with the retirement of the holder of the activity.
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