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Accelerated Depreciation: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2014–2024

Current position

Accelerated depreciation is a non-mandatory option that allows for the application of up to twice the maximum straight-line coefficient provided in the official tables. This option must be exercised within the regulatory deadline for the tax return of each tax period, with no possibility of rectification once said deadline has passed. For new assets, the incentive is applied by multiplying the maximum straight-line depreciation coefficient by two.

The DGT's position remains stable in interpreting the incentive as an option for the taxpayer. The rulings have progressively specified the calculation (multiplying the maximum coefficient by two) and the time limits for its exercise and rectification. No fundamental changes are observed, but rather a consolidation of the application rules of article 103 of the LIS (Corporate Income Tax Law).

Turning points

  1. V3976-16

    Defines that for small-sized companies, the incentive consists of multiplying the maximum straight-line depreciation coefficient by two on new assets.

  2. V4291-16

    Clarifies that the incentive allows for the completion of depreciation before the end of the useful life determined by the maximum straight-line coefficient.

Analysis based on 8 of 9 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

9
V3976-16 20 Sept 2016

Accelerated depreciation may apply to new fixed assets for small-scale companies

SG de Impuestos sobre las Personas Jurídicas
amortización aceleradainmovilizado nuevoempresa de reducida dimensióncifra de negociosinmovilizado material LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 101LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 103
Affects CompanyExpat · Non-residentIndividual
V0053-15 12 Jan 2015

Freedom of depreciation may apply to property renovation if it extends useful life

SG de Impuestos sobre las Personas Jurídicas
libertad de amortizacióninmovilizado materialreducida dimensióncooperativa protegidaamortización acelerada TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 28TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 108
Affects CompanyExpat · Non-residentIndividual

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