Doctrine by topic · DGT Observatory

Freedom of 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 29 rulings · 2013–2025

Current position

Freedom of depreciation applies to new assets that enter operation for the first time at the acquirer's premises. For this to apply, the total average workforce must increase compared to the previous 12 months during the 24 months following the start of the operating period, and said increase must be maintained for another 24 months. In the case of construction contracts, the entity must be a small-scale enterprise at the time of signing the contract, provided that the work is delivered within the 12 months following the close of said period.

The DGT's position remains constant regarding the application of workforce requirements and the nature of new assets. Rulings have progressively specified the comparison periods for the average workforce and the small-scale enterprise condition in construction contracts. No change in criterion is observed, but rather a delimitation of the temporal and factual requirements.

Turning points

  1. V1043-19

    Specifies that the increase in the average workforce must be compared with the previous 12 months and maintained for the 24 months following the start of operation.

  2. V0624-22

    Establishes that for construction contracts, the entity must be a small-scale enterprise at the time of signing the contract, with delivery of the work within the 12 months following the close of the period.

Analysis based on 23 of 29 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V2577-23 26 Sept 2023

Potential to apply accelerated depreciation after reaching €10 million turnover

SG de Impuestos sobre las Personas Jurídicas
entidad de reducida dimensiónlibertad de amortizacióncifra de negociosinmovilizado materialplantilla media LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 101.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 101.4
Affects CompanyExpat · Non-residentIndividual
V0624-22 23 Mar 2022

Freedom of depreciation may be applied in the year fixed assets become operational

SG de Impuestos sobre las Personas Jurídicas
libertad de amortizaciónempresa de reducida dimensióncontrato de ejecución de obrainmovilizado materialplantilla media LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 101LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 102
Affects CompanyExpat · Non-residentIndividual
V0623-22 23 Mar 2022

Freedom of depreciation may be applied in the year fixed assets become operational

SG de Impuestos sobre las Personas Jurídicas
libertad de amortizaciónempresa de reducida dimensióncontrato de ejecución de obrainmovilizado materialplantilla media LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 101LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 102
Affects CompanyExpat · Non-residentIndividual
V0112-17 20 Jan 2017

Application of free depreciation for small-scale enterprises with no prior workforce

SG de Impuestos sobre las Personas Jurídicas
libertad de amortizaciónempresa de reducida dimensióninmovilizado materialincremento de plantillacifra de negocios LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 101LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 102
Affects CompanyExpat · Non-residentIndividual
V1104-15 10 Apr 2015

Reclassifying tangible assets as intangible does not prevent the application of free depreciation

SG de Impuestos sobre las Personas Jurídicas
libertad de amortizacióninmovilizado materialactivo intangiblerecalificación contablemantenimiento de empleo TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. Disposición adicional undécimaTRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. Disposición transitoria trigésimo séptima
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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