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V1855-23 ·27 June 2023 ·consulta-vinculante Medium impact
Tax

Separate depreciation of structure and installation possible for photovoltaic plants with different useful lives

A company has enquired whether it can independently depreciate the support structure and the panels of a photovoltaic installation. The DGT has ruled that this is possible if the components are inherently separable, have different useful lives, and are significant.

In 6 key points

Lifecycle

2023-06-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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