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V1504-16 ·12 April 2016 ·consulta-vinculante Medium impact
Tax

Mobile containers, tippers and compactors are depreciated as external transport elements

A waste transport company has requested clarification on whether its metal containers, tippers and compactors should be depreciated as self-owned vehicles or as external transport elements. The DGT has determined that mobile containers, tippers and compactors are classified as external transport elements, whereas static compactors are classified as machinery.

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2016-04-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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