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V1978-24 ·17 September 2024 ·consulta-vinculante Medium impact
Tax

Depreciation of a tractor under objective estimation is limited to a 25% maximum coefficient and an 8-year useful life

A taxpayer engaged in agricultural activity under the objective estimation method has enquired about the depreciation of a tractor. The DGT clarifies that a maximum straight-line coefficient of 25% must be applied and the period must not exceed 8 years, with the instalment being pro-rated based on the number of days in operation during 2024.

In 6 key points

Lifecycle

2024-09-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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