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V0363-24 ·12 March 2024 ·consulta-vinculante Medium impact
Tax

Planting costs for olive groves may be depreciated under the IRPF objective estimation method

A holder of an agricultural holding has enquired whether investments made for a new olive grove plantation can be depreciated. The Directorate General for Taxes (DGT) has ruled that planting costs are depreciable, following the coefficients and periods established for olive groves under the objective estimation regulations.

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2024-03-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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