Self-employed individuals may double the depreciation coefficient for second-hand machinery

Managing assets within an economic activity requires precise knowledge of the applicable timelines and coefficients to optimize the tax burden. A recent resolution from the Directorate General of Taxes (DGT) has clarified the depreciation rules for professionals who acquire used tangible assets.

What the DGT has ruled

The inquiry addresses the application of depreciation within the simplified direct estimation regime of the Personal Income Tax (IRPF). The criterion establishes that, when dealing with items acquired used, the maximum linear depreciation coefficient may be multiplied by two based on the acquisition price.

Furthermore, the DGT has defined the exact moment when this process must begin. The depreciation of tangible assets starts from the moment they are put into working condition. This is understood as the moment when, after completing the necessary assembly and testing phases, the assets can effectively participate in the self-employed individual's production process.

What this means for you

If you are a self-employed individual taxed under the simplified direct estimation regime and decide to invest in second-hand machinery, you have access to a specific tax benefit. The possibility of doubling the maximum linear depreciation coefficient allows for accelerated recognition of the expense in the corresponding fiscal year, while always respecting the limits established in current regulations.

This criterion is relevant for business planning, as it allows for a more rapid reflection of the wear and tear of non-new assets, adjusting accounting to the economic reality of acquiring used goods.

What should be done

To apply this criterion correctly, it is necessary to take the following points into account:

• Verify the condition of the asset: Ensure that the machinery is indeed second-hand to apply the coefficient multiplier.
• Document the commissioning: It is essential to prove the moment when the asset is in working condition following assembly and testing.
• Consult the depreciation table: The calculation must always start from the simplified depreciation table provided in the IRPF Regulations.

Since the application of these coefficients depends on the nature of the asset and the tax regime, it is necessary to assess each particular situation to ensure compliance with the regulations.