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A company has requested clarification on whether purchasing a six-year-old property can be classified as an investment in new assets to qualify for the deduction for profit reinvestment or freedom of depreciation. The Directorate General for Tax (DGT) has ruled that this is not possible as the asset is not considered new.
Companies seeking tax relief through profit reinvestment or accelerated depreciation must ensure that the acquired assets are strictly new to qualify for these specific tax benefits.
The tax team reviews your specific situation.
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