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A dentist inquires whether certain expenses can continue to be depreciated after more than 20 years. The DGT indicates that the maximum straight-line coefficient permitted by law cannot be exceeded.
Si se utiliza el método de tabla de amortización, la depreciación es efectiva si aplica el coeficiente lineal máximo, el derivado del periodo máximo o cualquier otro comprendido entre ambos. Por tanto, si ya se aplica el coeficiente máximo, no es posible aplicar uno mayor.
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