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V1844-16 ·27 April 2016 ·consulta-vinculante Medium impact
Tax

Alternative depreciation rates for ornamental trees may be applied via plan or justification

A golf course operator has enquired about the maximum depreciation rate for ornamental trees acquired as fixed assets. The DGT indicates that, although the maximum straight-line coefficient for 'other elements' is 10%, alternatives exist to depreciate different amounts.

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2016-04-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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