Skip to content
V1411-26 ·5 June 2026 ·consulta-vinculante Medium impact
FISCAL

The ultrasound machine must be depreciated under group 3 (machinery) with a maximum coefficient of 12 percent

A physician using the simplified direct estimation method inquires which group of the depreciation table should be applied to an ultrasound machine. The DGT determines that it must be included in the machinery group.

Lifecycle

2026-06-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact