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A limited company with a turnover of less than 10 million euros has enquired whether it can apply accelerated depreciation to new fixed assets. The DGT has ruled that this is possible, provided the small-scale company conditions set out in Article 101 of the Corporate Income Tax Act are met.
Cuestión planteada Si puede aplicar la amortización acelerada a empresas de reducida dimensión en los incentivos fiscales del 2015 y se realiza sobre inmovilizado nuevo.
Las empresas de reducida dimensión pueden amortizar los elementos nuevos del inmovilizado material, intangible e inversiones inmobiliarias multiplicando por dos el coeficiente de amortización lineal máximo. Para ello, la entidad debe cumplir los requisitos de cifra de negocios del artículo 101 de la LIS. Se considera elemento nuevo aquel recién fabricado, percibido o utilizado por primera vez.
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