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V1294-25 ·11 July 2025 ·consulta-vinculante Medium impact
Tax

Amortisation flexibility requires the asset to be new and first put into use by the purchaser

A pharmacy owner asks whether a premises acquired for storage can be considered a new asset to apply amortisation flexibility. The DGT responds that for an asset to be considered new, it must be first put into use by the purchaser.

In 6 key points

Lifecycle

2025-07-11PublishedPublished 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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