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V0699-21 ·23 March 2021 ·consulta-vinculante Medium impact
Tax

Rented furniture in a dwelling only allows for straight-line depreciation if no economic activity is carried out

A taxpayer asks whether they can use free or accelerated depreciation for furniture in a rented dwelling. The DGT responds that, as it is not an economic activity, straight-line depreciation must be applied according to the simplified depreciation table.

Lifecycle

2021-03-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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