Skip to content
V0624-22 ·23 March 2022 ·consulta-vinculante Medium impact
Tax

Freedom of depreciation may be applied in the year fixed assets become operational

The taxpayer asks whether freedom of depreciation can be applied to a construction contract signed in 2020 but completed in 2021. The DGT rules that this is possible provided the requirements for small enterprises and staff increases are met.

In 6 key points

Lifecycle

2022-03-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact