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A self-employed professional has enquired about the depreciation of a €5,000 camera used for their business activity. The DGT has ruled that this is a deductible investment asset via depreciation and that repair expenses are also deductible.
Cuestión planteada Amortización de la cámara en el IRPF.
La cámara es un elemento patrimonial afecto a la actividad económica y su deducibilidad se realiza mediante la amortización del precio de adquisición. El cálculo se hará según las normas del Impuesto sobre Sociedades o mediante la Tabla de Amortización Simplificada si se usa estimación directa simplificada. Los gastos de reparación son deducibles por su correlación con la obtención de ingresos, independientemente de si el bien está en garantía o no. El bien debe registrarse en el libro registro de bienes de inversión con todos los datos de identificación y amortización requeridos.
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