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A company requested clarification on the depreciation coefficients and periods applicable to a solar photovoltaic plant under the Corporate Income Tax Act (LIS). The Directorate-General for Taxes (DGT) responded that such an installation may be classified as a renewable energy plant.
Cuestión planteada A partir de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, cuál es el coeficiente lineal máximo de amortización y período máximo de amortización a aplicar a la citada central.
La central fotovoltaica puede considerarse comprendida dentro de las "centrales renovables" de la tabla de amortización del artículo 12.1.a) de la LIS. Por tanto, le corresponde un coeficiente lineal máximo del 7% y un periodo de años máximo de 30 años. No obstante, la depreciación también se considerará efectiva si el contribuyente justifica su importe según el artículo 12.1.e) de la LIS.
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