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V0171-17 ·24 January 2017 ·consulta-vinculante Medium impact
Tax

Coaches for passenger transport classified as external transport assets for depreciation purposes

A passenger transport company has requested clarification on which category of the Corporate Tax depreciation table their coaches fall under. The DGT has determined that coaches are classified as external transport assets.

In 5 key points

How it affects those involved

This ruling clarifies the depreciation classification for transport companies, ensuring correct application of depreciation rates for passenger coaches under Corporate Tax regulations.

Lifecycle

2017-01-24PublishedPublished 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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