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A vehicle repair professional has enquired about how to depreciate the annual computer updates required for a diagnostic machine. The DGT has stated that these must follow the depreciation tables of the objective estimation method.
Cuestión planteada Forma de amortizar estas actualizaciones informáticas.
En el método de estimación objetiva, las cantidades deducibles por amortización del inmovilizado corresponden a la depreciación efectiva por uso u obsolescencia. Los programas informáticos se incluyen en el grupo 2 de la tabla de amortización, con un coeficiente lineal máximo del 40% y un periodo máximo de 5 años. Se puede aplicar el coeficiente máximo (40%), el mínimo derivado del periodo máximo (20%) o cualquier otro entre ambos.
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