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A company has requested a ruling on whether it can apply free depreciation to a hotel and convention centre acquired in 2011. The DGT indicates that, as these were new assets put into operation that year, they meet the requirements to benefit from the incentive.
Cuestión planteada Tratamiento a efectos fiscales que debería tener el importe de la inversión en la adquisición del hotel y del centro de convenciones en relación con la aplicación de la libertad de amortización regulada por la disposición adicional undécima (actualmente derogada) y la disposición transitoria trigésimo séptima del texto refundido de la Ley del Impuesto sobre Sociedades.
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