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V0935-15 ·25 March 2015 ·consulta-vinculante Medium impact
Tax

The turnover threshold for freedom of depreciation applies at the individual level of the company

A company belonging to a group with a turnover exceeding 10 million euros inquires whether the turnover threshold for applying freedom of depreciation is calculated individually or on a group basis. The DGT responds that the requirements of Article 108.1 of the TRLIS must be met individually by the entity.

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2015-03-25PublishedPublished 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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