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A pig farming professional asks whether they can individually depreciate the components of a warehouse built under a single global price. The DGT rules that depreciation must be applied item by item.
Cuestión planteada Si puede amortizar individualmente los diferentes elementos patrimoniales que componen la obra que se está realizando.
De acuerdo con la normativa del Impuesto sobre Sociedades aplicable al IRPF, la amortización se practicará elemento por elemento. Cuando se trate de elementos de naturaleza análoga o con un grado de utilización similar, se podrá amortizar sobre el conjunto siempre que se pueda conocer la amortización acumulada de cada elemento. La determinación de la naturaleza de cada elemento es una cuestión de hecho competencia de la Administración.
What is published here, applied to a company or a specific case. The first meeting is free.
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