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V0697-23 ·23 March 2023 ·consulta-vinculante Medium impact
Tax

Rendimientos of different activities and walnut plantation amortisation can be offset in IRPF

The consultant asks about offsetting income from three different activities and amortising a walnut plantation. The tax authority responds that income from activities is included in the general tax base for offsetting and that the plantation is amortised upon starting production.

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2023-03-23PublishedPublished 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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