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V0612-25 ·1 April 2025 ·consulta-vinculante Medium impact
Tax

Livestock for breeding or milk production is tangible depreciable asset

A farmer asks whether lambs born on his farm can be considered a tangible depreciable asset. The DGT responds that they can be classified as such and their value will be the production cost.

In 6 key points

Lifecycle

2025-04-01PublishedPublished 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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