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V1683-24 ·10 July 2024 ·consulta-vinculante Medium impact
Tax

Option to use lower depreciation rates than the permitted accelerated rates for small-scale entities

A company enquired whether, after applying accelerated depreciation, it was obliged to continue doing so or if it could revert to the maximum straight-line coefficients. The DGT ruled that accelerated depreciation is an option rather than a mandatory requirement.

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2024-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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