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A small-scale company inquired whether it could separate the value of citrus trees from the land through an expert report and apply depreciation incentives for small businesses. The Directorate General for Taxes (DGT) ruled that such separation is possible if the price is justified, but noted that trees already in production are not considered new assets, and therefore do not qualify for the incentives provided under the Corporate Income Tax Act (LIS).
Cuestión planteada ¿Es suficiente el informe del perito para determinar el valor de adquisición de los árboles cítricos? ¿Con respecto a las tablas de amortización, cuál sería el porcentaje máximo aplicable a los árboles cítricos, deducible en el Impuesto sobre Sociedades? ¿Al ser ya árboles en producción (usados) y tratándose de una empresa de reducida dimensión, se podría deducir el doble del máximo porcentaje que indican las tablas de amortización?
Es posible amortizar los árboles de una finca rústica siempre que estén contablemente diferenciados y se justifique su precio de adquisición o coste de producción. La separación del valor de los árboles y el del terreno puede acreditarse por cualquier medio admitido en Derecho, siendo la Administración quien valorará las pruebas. Los árboles cítricos en plena producción se consideran elementos usados, por lo que no pueden aplicar los incentivos de libertad de amortización o de duplicación de coeficientes para empresas de reducida dimensión.
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