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V2036-23 ·12 July 2023 ·consulta-vinculante Medium impact
Tax

Possibility of applying amortisation freedom to ongoing investments in a liquefaction plant

A company asks whether it can apply amortisation freedom to a liquefaction plant built between 2009 and 2012. The DGT responds that, by subrogation, the acquiring entity may apply this benefit to the ongoing investment made during that period.

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Lifecycle

2023-07-12PublishedPublished 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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