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A taxpayer engaged in economic activities asks whether deregistering from the RETA affects their right to depreciate investment assets. The DGT responds that the obligation to be registered in the RETA has no bearing on the determination of the net income from economic activities.
Cuestión planteada Si darse da baja en el RETA afecta al derecho de aplicar amortizaciones sobre bienes de inversión.
El rendimiento neto de las actividades económicas se determina según las normas del Impuesto sobre Sociedades y las reglas de la LIRPF. La obligación o no de estar dado de alta en el RETA no tiene incidencia en la determinación de dicho rendimiento neto.
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