Skip to content
V1896-17 ·18 July 2017 ·consulta-vinculante Medium impact
Tax

Works in a rented premises pending amortization may constitute a capital loss for Personal Income Tax purposes

A taxpayer carried out renovations in a rented premises that were not fully amortized before ceasing their activity. The DGT determines that these amounts pending amortization constitute a capital loss.

Lifecycle

2017-07-18PublishedPublished 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