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V1220-18 ·10 May 2018 ·consulta-vinculante Medium impact
Tax

Acquisition of CAP single payment rights may be deducted through depreciation

A farmer under the objective estimation regime enquires whether the purchase of CAP single payment rights is deductible. The DGT rules that these rights constitute intangible fixed assets and are deductible via depreciation.

In 6 key points

Lifecycle

2018-05-10PublishedPublished 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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