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A company has requested clarification on how to calculate the new useful life of an asset when applying the accelerated depreciation incentive (multiplying the maximum coefficient by two) following regulatory changes. The Directorate General for Taxes (DGT) has ruled that useful life is determined according to the coefficient in the table, and that the incentive allows for the acceleration of said depreciation to complete it before the end of the useful life.
Cuestión planteada En elementos del inmovilizado material, cuando se utiliza el método de tablas y se aplica el incentivo fiscal de amortización acelerada, multiplicando por 2 el coeficiente máximo, surge la duda para determinar el nuevo coeficiente máximo de amortización resultante, en cuanto al cálculo de la nueva vida útil:
La nueva vida útil debe determinarse en función del coeficiente lineal máximo previsto en la tabla de la LIS. Una vez determinada esa vida útil, se aplica el incentivo del artículo 103 de la LIS multiplicando por 2 el coeficiente por el que se habría de amortizar. Esto permite que la amortización se complete antes de que finalice la vida útil del elemento.
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