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V1207-15 ·17 April 2015 ·consulta-vinculante Medium impact
Tax

Lessee entities may opt to deduct finance lease instalments from the start of asset construction

An economic interest grouping has queried whether it can deduct instalments from a vessel finance lease contract from the commencement of its construction. The DGT has ruled that this is possible provided the requirements of Article 106.8 of the Corporate Income Tax Act are met, regardless of its accounting treatment.

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2015-04-17PublishedPublished 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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