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MEDIUM
FISCAL

Livestock for breeding or milk production is tangible depreciable asset

V0612-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0612-25
Published
1 Apr 2025

Summary

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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