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V0214-26 ·4 February 2026 ·consulta-vinculante Medium impact
Tax

Roof replacements in farms could be deductible if classified as repair or conservation

A pig farming operator asks whether replacing asbestos roofs with polyester ones constitutes a deductible expense or an amortizable improvement. The DGT states that if the properties are used in the business activity, the replacement could be an expense of the year if classified as repair or conservation.

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2026-02-04PublishedPublished 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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