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V0495-24 ·4 April 2024 ·consulta-vinculante Medium impact
Tax

Depreciation of a parking space requires it to be used for business purposes and not for private use

A taxi driver inquires whether they can depreciate the acquisition cost of a parking space intended for storing their vehicle. The DGT rules that deductibility depends on the space being used for business purposes and not for private needs.

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2024-04-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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