Skip to content
V1759-16 ·21 April 2016 ·consulta-vinculante Medium impact
Tax

Maximum straight-line coefficient for cattle depreciation is 10%

An agricultural company requested clarification on the maximum straight-line coefficient applicable to cattle following the enactment of Law 26/2014. The Directorate-General for Taxes (DGT) ruled that such assets are classified as 'other elements', with a coefficient of 10%.

In 6 key points

Lifecycle

2016-04-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

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