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A small enterprise has enquired whether it may continue to use the accelerated depreciation incentive after exceeding €10 million in turnover. The Directorate General for Taxes (DGT) has ruled that the entity may continue to apply small enterprise incentives for three additional financial years, provided it met the necessary conditions in the two preceding years.
Cuestión planteada Si, en interpretación del artículo 101 de la Ley del Impuesto sobre Sociedades, la entidad consultante puede acogerse al incentivo fiscal de libertad de amortización regulado en el artículo 102 de la referida Ley, tanto en el ejercicio 2022 como en el 2023 y 2024.
Las entidades que alcancen la cifra de negocios de 10 millones de euros pueden seguir aplicando los incentivos de reducida dimensión durante los 3 períodos impositivos inmediatos y siguientes, siempre que hayan sido de reducida dimensión en el periodo en que se alcanzó la cifra y en los 2 anteriores. Para la libertad de amortización, la inversión debe ponerse a disposición en el periodo en que se cumplan las condiciones de reducida dimensión y debe ir acompañada de un incremento y mantenimiento de la plantilla media según el artículo 102 de la LIS.
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