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The inquiry asks whether an extracted resource can be classified under Section C to allow for the application of the depletion factor. The DGT rules that if it is proven that both the activity and the resource belong to Section C, the failure to formalise a change of section does not prevent the application of the reduction.
Cuestión planteada Si, de acuerdo con los nuevos datos aportados, se podría considerar que el recurso extraído se corresponde con las materias propias de la sección C.
Si se acredita que la actividad y el recurso extraído corresponden a materias de la Sección C de la Ley de Minas, se puede aplicar el factor de agotamiento del artículo 92 de la LIS. El hecho de que los yacimientos estén clasificados en la Sección A no impide la aplicación de la reducción ni de la inversión apta. La falta de formalización del cambio de sección no debe impedir el cumplimiento de los requisitos si la naturaleza del recurso es la correcta.
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