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A real estate leasing company with a turnover of less than 10 million euros requested clarification on whether the 70% limit on the deductibility of depreciation under Law 16/2012 applies. The Directorate General for Taxes (DGT) ruled that, as the turnover threshold is not exceeded, the entity is exempt from this restrictive measure.
Cuestión planteada Si procede o no aplicar la limitación de la deducibilidad de las amortizaciones en el Impuesto sobre Sociedades por la referencia que la Ley 16/2012 hace al artículo 108 del texto refundido de la Ley del Impuesto sobre Sociedades, aprobado por Real Decreto Legislativo 4/2004, de 5 de marzo.
La limitación de la amortización contable del inmovilizado material, intangible e inversiones inmobiliaria al 70% se aplica solo a entidades que no cumplan los requisitos de empresas de reducida dimensión del artículo 108 del TRLIS. Dado que la entidad tiene una cifra de negocios no superior a 10 millones de euros, queda excluida de la medida, aunque no esté aplicando el tipo reducido de gravamen.
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