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V3252-20 30 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Computer updates are depreciated according to the software group under the objective estimation method

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.

The question raised

Method for amortizing these software updates.

The DGT's ruling

In the objective estimation method, the amounts deductible for depreciation of fixed assets correspond to the effective depreciation due to use or obsolescence. Computer software is included in group 2 of the depreciation table, with a maximum linear coefficient of 40% and a maximum period of 5 years. The maximum coefficient (40%), the minimum derived from the maximum period (20%), or any other value between both may be applied.

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