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V1043-19 ·13 May 2019 ·consulta-vinculante Medium impact
Tax

Freedom of depreciation must apply from the financial year the investment becomes operational

A small-scale enterprise asks whether it can apply freedom of depreciation in 2019 instead of 2018, the year the industrial warehouse became operational. The DGT rules that this benefit is applicable from the date the assets become operational.

In 6 key points

Lifecycle

2019-05-13PublishedPublished 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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