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A cleaning services company requested clarification on the depreciation method applicable to tablecloths, towels and sheets. The DGT has ruled that these items are classified as linen and must adhere to the limits set by the linear depreciation table.
Cuestión planteada Cuál es el tipo de amortización adecuado para los elementos descritos, de acuerdo con la normativa del Impuesto sobre Sociedades.
Los elementos de mantelería, toallas y sábanas tienen la naturaleza de mobiliario y enseres, específicamente bajo el concepto de lencería. Al no estar definido tributariamente, se aplica el sentido usual del término. Por tanto, si se usa el método de la tabla del artículo 12.1.a) de la LIS, se debe aplicar el coeficiente lineal máximo del 25% y un periodo máximo de 8 años. No se pueden aplicar los métodos de porcentaje constante o números dígitos.
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