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V1079-19 ·21 May 2019 ·consulta-vinculante Medium impact
Tax

Cost recovery in finance leases may be deducted up to twice the straight-line depreciation rate

A company has queried whether cost recovery instalments in a finance lease can be deducted subject to a limit of twice the straight-line depreciation rate. The DGT has ruled that it is possible to apply the accelerated tax depreciation provided for in Article 106.6 of the LIS while respecting said limit.

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2019-05-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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