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A query was raised regarding whether the accounting depreciation of fixed assets for the 2014 financial year must be limited to 70% under Law 16/2012. The DGT has determined that this limitation does not apply if the entities do not constitute a group according to Article 108.3 of the TRLIS.
Cuestión planteada A los efectos de presentar una autoliquidación rectificativa del Impuesto sobre Sociedades correspondiente al período 2014, si a la vista de la redacción de los artículos 7 de la Ley 16/2012 y 108 del texto refundido de la Ley del Impuesto sobre Sociedades, aprobado por el Real Decreto Legislativo 4/2004, de 5 de marzo, la amortización contable del inmovilizado material, intangible y de las inversiones inmobiliarias correspondiente al período impositivo del 2014 es deducible de la base imponible del Impuesto sobre Sociedades en su totalidad o sólo hasta el 70% por aplicación de la limitación contenida en el citado artículo 7 de la Ley 16/2012.
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