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V0114-25 ·7 February 2025 ·consulta-vinculante Medium impact
Tax

Grapevines and trellis systems may be depreciated through a proposed plan or by justifying their effective depreciation

A company inquires which depreciation coefficients to apply to grapevines and trellis systems as they do not appear in the LIS tables. The DGT indicates that, since they are not in the official tables, a plan may be proposed to the Administration or the amount of effective depreciation may be justified.

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2025-02-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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