Skip to content
V1811-19 ·11 July 2019 ·consulta-vinculante Medium impact
Tax

Depreciation coefficients of 2% and 10% may be applied depending on the nature of the park elements

A company inquired about the depreciation coefficients for elements of a theme park and the VAT treatment during its construction. The DGT determined the classification of the elements for Corporate Income Tax and confirmed the application of the reverse charge mechanism for VAT.

In 6 key points

Lifecycle

2019-07-11PublishedPublished 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