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Depreciación instantánea de intangibles – TH Partners

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Depreciación instantánea de intangibles

Entre las medidas tributarias implementadas para enfrentar la crisis económica, se contempla una modificación a la Ley de Modernización Tributaria que permitiría depreciar instantáneamente, es decir, llevar a gasto de inmediato aquellos desembolsos efectuados en la adquisición de ciertos bienes intangibles. A continuación, les dejamos un resumen de los requisitos que se deben cumplir para hacerlo:

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