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V0889-21 ·14 April 2021 ·consulta-vinculante Medium impact
Tax

Amortisation of an auto-taxi licence acquired through inheritance or donation is possible

A taxpayer engaged in auto-taxi transport services has enquired whether it is possible to amortise a licence acquired via inheritance or donation. The Directorate General for Taxes (DGT) has ruled that this is possible, provided the taxpayer carries out said economic activity.

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2021-04-14PublishedPublished 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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