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V0171-15 ·19 January 2015 ·consulta-vinculante Medium impact
Tax

Applicability of investment deduction in Canary Islands for used fixed assets governed by 1996 regulations

A company asks whether it can claim the Canary Islands investment deduction for the purchase of used fixed assets in 2010. The DGT states that applicability must be assessed under the rules in force in 1996.

In 6 key points

Lifecycle

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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