Self-employed professionals under the simplified direct estimation regime must depreciate ultrasound machines as machinery

The correct classification of investment assets is fundamental for determining the deductible expense through depreciation in Personal Income Tax (IRPF). Recently, the Dirección General de Tributos (DGT) has specified the tax treatment that professionals paying under the simplified direct estimation regime must apply when acquiring specialized medical equipment.

What the DGT has ruled

The inquiry focused on determining which group of the simplified depreciation table should be applied to the acquisition of an ultrasound machine. After analyzing current regulations, the binding body has established that this type of equipment must be integrated into group 3, corresponding to machinery.

Under this criterion, depreciation must be practiced on a straight-line basis following the parameters established in the Ministerial Order of March 27, 1998. This implies that the professional may apply a maximum depreciation coefficient of 12 percent, with a maximum period of 18 years.

What it means for you

If you are a self-employed professional performing a medical activity and paying taxes via simplified direct estimation, this criterion defines the rate at which you can deduct the cost of your technological equipment. Classification as machinery prevents the application of higher coefficients that might be characteristic of other asset groups.

Compliance with this classification is necessary to ensure that the depreciation deduction conforms to the IRPF Law and its Regulations, avoiding possible adjustments in tax returns due to an incorrect application of coefficients.

What you should do

When acquiring new medical equipment, it is necessary to verify the simplified depreciation table to ensure that the asset is assigned to the correct group. In the case of devices such as ultrasound machines, applying 12 percent as the maximum limit is the established rule for this type of good.

Since depreciation regulations depend on the technical nature of the good and the category assigned by the administration, it is fundamental to assess the specific situation of each investment to guarantee the correct management of deductible expenses.