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V0900-20 ·16 April 2020 ·consulta-vinculante Medium impact
Tax

The depreciation of an olive grove cannot be deducted if ownership of the same is not held

A farmer working on leased farms asks whether he can depreciate the value of olive trees through a technical report. The DGT responds that this is not possible because the inquirer is not the owner of the olive trees.

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2020-04-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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