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V0659-15 ·23 February 2015 ·consulta-vinculante Medium impact
Tax

Investment tax relief applies in the tax period when the investment is made and the asset is made available

The taxpayer asks whether they can apply the investment tax relief under Article 37 of the TRLIS in 2013 or if they must wait until the works are completed. The DGT rules that the deduction is applied in the tax period in which the investment is made, which is understood as the moment the assets are made available.

In 6 key points

Lifecycle

2015-02-23PublishedPublished 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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