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A company has enquired whether a logistics warehouse should be depreciated as an industrial building (3%) or as a warehouse (7%). The DGT indicates that, based on the use for storing goods, the warehouse coefficient is the one that best fits the nature of the asset.
Cuestión planteada Si el porcentaje máximo de amortización aplicable al centro logístico sería del 7% (como almacén) o del 3% (como edificio industrial), según la tabla del artículo 12 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para determinar la amortización deducible, se debe aplicar el coeficiente que corresponda a la depreciación efectiva del elemento. Dado que los términos 'almacén' y 'edificio industrial' no tienen definición legal, se debe recurrir a su sentido usual. Si la nave se destina al depósito de mercancías para su distribución, el coeficiente del 7% para 'Almacenes y depósitos' es el que mejor se ajusta. No obstante, el contribuyente debe acreditar la realidad de este uso mediante medios de prueba.
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