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V0154-15 ·19 January 2015 ·consulta-vinculante Medium impact
Tax

Depreciation limits do not apply if turnover is below 10 million euros

The company inquired whether the depreciation limits set out in Article 7 of Law 16/2012 should be applied. The Tax Agency responded that, as the turnover is below 10 million euros, the company is exempt from such limitations.

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2015-01-19PublishedPublished 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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