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The requesting entity asks whether it must apply the 70% limit on tax depreciation under Law 16/2012. The DGT rules that, as the turnover is below 10 million euros, the entity is exempt from this limitation.
Cuestión planteada Si a la entidad consultante le resulta de aplicación el límite de las amortizaciones fiscalmente deducibles establecido en el artículo 7 de la Ley 16/2012.
La limitación de las amortizaciones del inmovilizado prevista en el artículo 7 de la Ley 16/2012 se aplica solo a entidades que no cumplan los requisitos del artículo 108 del TRLIS. Dado que el artículo 108 establece que el importe neto de la cifra de negocios debe ser inferior a 10 millones de euros para acceder a ciertos incentivos, las empresas con facturación por debajo de ese umbral no están sujetas a la limitación. Por tanto, aunque la entidad no aplique el tipo reducido de sociedades, no se le aplica el límite de amortización si su cifra de negocios no alcanza los 10 millones de euros.
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