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V0768-22 ·8 April 2022 ·consulta-vinculante Medium impact
Tax

Accelerated depreciation incentive cannot be applied if the concession is not a new asset

A small enterprise inquired whether it could depreciate an administrative concession by doubling the straight-line coefficient or if another rate should apply. The DGT ruled that, as the concession had been previously exploited by a third party, it does not constitute a new asset and therefore does not qualify for the incentive.

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2022-04-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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