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V0431-26 ·27 February 2026 ·consulta-vinculante Medium impact
Tax

Land purchases not deductible, but personnel costs can be

A civil society running livestock farming asks whether it can deduct land purchases for planting and personnel costs. The DGT responds that land is a patrimonial element and not a deductible expense or amortizable, whereas personnel costs are deductible under certain conditions.

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2026-02-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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