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MEDIUM
FISCAL

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

V1294-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1294-25
Published
11 Jul 2025

Summary

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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