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V1804-14 ·9 July 2014 ·consulta-vinculante Medium impact
Tax

Amortisation of business assets must be carried out item by item, with exceptions for analogous or group assets

A query was raised regarding whether each asset of a hairdressing business must be amortised individually upon acquisition. The DGT ruled that amortisation must be applied item by item, although it allows for amortisation of a group if the assets are of an analogous nature or belong to the same category.

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2014-07-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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