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A taxpayer engaged in an economic activity asks how to determine the depreciation base for a computer used for that activity. The DGT responds that this base consists of the acquisition price plus the costs required to bring it into operation, minus the residual value.
Cuestión planteada Base de amortización del citado ordenador.
La base de amortización de un elemento patrimonial afecto a una actividad económica es el precio de adquisición, incluidos los gastos adicionales hasta su puesta en condiciones de funcionamiento, o su coste de producción. Se debe excluir el valor residual, que es el importe que se espera obtener al vender el inmovilizado al finalizar su vida útil. Este valor residual debe ser estimado por el titular de la actividad sin que existan reglas porcentuales fijas sobre el valor de adquisición.
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