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A company has requested clarification on whether it can benefit from the pending freedom of depreciation following the repeal of the eleventh additional provision of the TRLIS. The DGT has ruled that, as the construction period between the commission and the making available of the asset does not exceed two years, the application of said transitional provision is not applicable.
Cuestión planteada Si la entidad consultante puede acogerse a la libertad de amortización regulada en la disposición adicional undécima del texto refundido de la Ley del Impuesto sobre Sociedades, aprobado por Real Decreto Legislativo 4/2004, de 5 de marzo.
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