{"id":5224,"date":"2024-10-14T00:00:00","date_gmt":"2024-10-14T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/amortizacion-de-activos\/"},"modified":"2024-10-14T00:00:00","modified_gmt":"2024-10-14T00:00:00","slug":"amortizacion-de-activos","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/amortizacion-de-activos\/","title":{"rendered":"Amortizaci\u00f3n de activos"},"content":{"rendered":"<p>La mayor\u00eda de las empresas amortizan sus activos de forma lineal, aplicando el coeficiente m\u00e1ximo previsto en las tablas publicadas por Hacienda. Pero en ocasiones es posible aplicar coeficientes superiores, lo que permite amortizar el activo m\u00e1s r\u00e1pidamente y conseguir ahorros financieros. Por ejemplo: \u00a0<\/p>\n<ul>\n<li>Activos adquiridos de segunda mano. En estos casos, si se dispone del valor inicial, es posible incluso hacer diversos c\u00e1lculos y escoger aquel que sea m\u00e1s beneficioso para la empresa.\u00a0<\/li>\n<\/ul>\n<ul>\n<li>Activos utilizados durante m\u00e1s de un turno de trabajo (sin que ello implique necesariamente que la empresa tenga implantado el trabajo a turnos).<\/li>\n<\/ul>\n<ul>\n<li>Determinados activos que, por su mayor depreciaci\u00f3n durante los primeros a\u00f1os de utilizaci\u00f3n, pueden ser amortizados de forma degresiva (existen diversas formas de c\u00e1lculo de este tipo de amortizaci\u00f3n, de modo que la empresa puede escoger tambi\u00e9n el que m\u00e1s le convenga).<\/li>\n<\/ul>\n<p>Adicionalmente, las empresas de reducida dimensi\u00f3n pueden aplicar multiplicadores sobre los coeficientes de amortizaci\u00f3n aprobados por Hacienda, lo que aumenta todav\u00eda m\u00e1s las posibilidades de diferir impuestos gracias a la amortizaci\u00f3n.<\/p>\n<p><i>\u00a0<\/i><\/p>\n<p> No act\u00fae por inercia: nuestros profesionales determinar\u00e1n el ahorro financiero que puede obtener gracias a la aplicaci\u00f3n de estos sistemas de amortizaci\u00f3n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La mayor&iacute;a de las empresas amortizan sus activos de forma lineal, aplicando el coeficiente m&aacute;ximo previsto en las tablas publicadas por Hacienda. Pero en ocasiones es posible aplicar coeficientes superiores, lo que permite amortizar el activo m&aacute;s r&aacute;pidamente y conseguir ahorros financieros. Por ejemplo: &nbsp; Activos adquiridos de segunda mano. En estos casos, si se [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5225,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-5224","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Amortizaci\u00f3n de activos | Contem Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.contem.es\/es\/amortizacion-de-activos\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Amortizaci\u00f3n de activos | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"La mayor&iacute;a de las empresas amortizan sus activos de forma lineal, aplicando el coeficiente m&aacute;ximo previsto en las tablas publicadas por Hacienda. Pero en ocasiones es posible aplicar coeficientes superiores, lo que permite amortizar el activo m&aacute;s r&aacute;pidamente y conseguir ahorros financieros. Por ejemplo: &nbsp; Activos adquiridos de segunda mano. 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