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V0728-20 ·6 April 2020 ·consulta-vinculante Medium impact
Tax

Acquisition value for depreciating a donated premises is its market value plus expenses and taxes

A professional asks which value should be used to depreciate a premises received as a donation. The DGT rules that the market value of the property at the time of acquisition must be used, including all inherent expenses and taxes.

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2020-04-06PublishedPublished 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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