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V2321-20 7 July 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · base de amortización

Depreciation base for a computer used in a business includes acquisition cost and additional expenses

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.

The question raised

Depreciation base of the aforementioned computer.

The DGT's ruling

The depreciation base of an asset used for an economic activity is the acquisition price, including additional expenses incurred until it is ready for operation, or its production cost. The residual value, which is the amount expected to be obtained from the sale of the fixed asset at the end of its useful life, must be excluded. This residual value must be estimated by the holder of the activity, as there are no fixed percentage rules regarding the acquisition value.

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