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Accounting 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 8 rulings · 2014–2021

Current position

The accounting depreciation of tangible fixed assets, intangible assets, and investment property is limited to 70% for entities that are not small-sized. The amounts not deducted due to this limitation may be recovered through a linear deduction over 10 years or, optionally, over the useful life of the asset. This useful life option may be applied individually per asset or globally for all assets.

The DGT's position remains constant regarding the application of the limitation set forth in Article 7 of Law 16/2012. Rulings have clarified the scope of the measure, the exclusion of small-sized companies, and the methods for recovering non-deducted depreciation.

Turning points

  1. V2010-15

    Establishes that non-deducted amounts may be recovered linearly over 10 years or during the useful life of the asset.

  2. V3421-16

    Clarifies that the useful life option may be exercised individually per asset or globally for all assets.

Analysis based on 7 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
V0001-15 2 Jan 2015

Limitations on depreciation under Law 16/2012 do not affect capital grant income

SG de Impuestos sobre las Personas Jurídicas
amortización contablesubvenciones de capitalbase imponibleinmovilizadodeducibilidad fiscal TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 10.3TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 11.1
Affects CompanyExpat · Non-residentIndividual
V2613-14 6 Oct 2014

Depreciation limits do not apply if turnover is below 10 million euros

SG de Impuestos sobre las Personas Jurídicas
amortización contableinmovilizado materialinversiones inmobiliariascifra de negociosempresas de reducida dimensión Ley 16/2012TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 108.1
Affects CompanyExpat · Non-residentIndividual

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