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A company requested clarification on whether a solar photovoltaic plant should be amortised as a 'renewable power plant' (7% per annum, 30 years) or as 'other elements' (10% per annum, 20 years). The Directorate-General for Traffic (DGT) has ruled that it can indeed be considered a renewable power plant.
Cuestión planteada Si una planta solar fotovoltaica puede ser considerada o no como "Central renovable" y por tanto, en ese caso tendría que realizar la amortización según tablas al coeficiente lineal máximo del 7% y período máximo de años de 30. O si por el contrario, se mantiene como "Otros elementos" y por tanto se sigue amortizando al coeficiente lineal máximo del 10% y período máximo de años de 20.
Las instalaciones donde se produce energía eléctrica mediante energía solar fotovoltaica constituyen una central renovable según la tabla de amortización del artículo 12.1.a) de la LIS. Por tanto, se aplica un coeficiente lineal máximo del 7% y un período máximo de 30 años. Esto se determina aplicando el sentido propio de las palabras y la realidad social, considerando que una central es una instalación de producción de energía y la solar es una fuente renovable.
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