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Una empresa de hostelería consultó si podía seguir amortizando las obras de acondicionamiento de un local alquilado hasta cumplir los 20 años del contrato, tras haber rescindido el alquiler en 2019. La DGT responde que, al rescindir el contrato, debe darse de baja el activo y reconocer la pérdida o beneficio en el ejercicio correspondiente.
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