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V0630-24 ·11 April 2024 ·consulta-vinculante Medium impact
Tax

New livestock business owner must assume payment and depreciation of projects commissioned by predecessor

A livestock farmer transferred her business to her daughter before a warehouse renovation project was completed. The DGT has ruled that, as a business succession has occurred, the daughter must assume the payment for the project and its subsequent depreciation.

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2024-04-11PublishedPublished 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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