{"id":3521960,"date":"2025-04-10T08:57:04","date_gmt":"2025-04-10T08:57:04","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3521960"},"modified":"2025-04-10T16:44:56","modified_gmt":"2025-04-10T16:44:56","slug":"amortizacion-deducible-is","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/amortizacion-deducible-is\/","title":{"rendered":"Amortizaci\u00f3n Deducible Is"},"content":{"rendered":"La amortizaci\u00f3n deducible es una figura fiscal que permite a las empresas deducir de su base imponible las cantidades destinadas a la depreciaci\u00f3n o reducci\u00f3n del valor de sus activos fijos. Dicha deducci\u00f3n se realiza de forma gradual a lo largo del tiempo, reflejando la p\u00e9rdida de valor de estos activos debido a su uso y desgaste.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>Para poder aplicar esta deducci\u00f3n en el IRPF, es necesario realizar un c\u00e1lculo de la amortizaci\u00f3n del bien en cuesti\u00f3n, teniendo en cuenta su valor de adquisici\u00f3n, su vida \u00fatil y el m\u00e9todo de c\u00e1lculo elegido. Existen diversos m\u00e9todos de c\u00e1lculo de la amortizaci\u00f3n, como el lineal, el decreciente o el de porcentaje constante, que pueden ser utilizados seg\u00fan las caracter\u00edsticas de cada activo.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>La amortizaci\u00f3n deducible es una figura fiscal que permite a las empresas deducir de su base imponible las cantidades&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[265],"tags":[271],"class_list":["post-3521960","post","type-post","status-publish","format-standard","hentry","category-renta","tag-renta-2012"],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"Renovar Papeles","author_link":"https:\/\/www.renovarpapeles.com\/tramites\/author\/admin\/"},"uagb_comment_info":0,"uagb_excerpt":"La amortizaci\u00f3n deducible es una figura fiscal que permite a las empresas deducir de su base imponible las cantidades...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3521960","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/comments?post=3521960"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3521960\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3521960"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3521960"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3521960"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}