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V1142-25 ·30 June 2025 ·consulta-vinculante Medium impact
Tax

Woodweight loss due to humidity reduction not deductible as depreciation

A taxpayer asks whether wood weight loss due to humidity reduction is deductible in personal income tax. The DGT responds that wood is inventory and not investment assets, so depreciation does not apply.

In 6 key points

How it affects those involved

The loss in weight of wood due to humidity reduction is not deductible as depreciation since wood is classified as inventory rather than investment assets.

Lifecycle

2025-06-30PublishedPublished 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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