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V1456-23 ·26 May 2023 ·consulta-vinculante Medium impact
Tax

The value of the inheritance and the auction cost cannot be deducted from the net income under the objective estimation method

A taxpayer asks whether they can subtract the value of the inherited plantation and the auction expenses from the sale amount to calculate their net income. The DGT responds that, under the objective estimation method, no expenses can be deducted except for the depreciation of fixed assets.

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2023-05-26PublishedPublished 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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