Skip to content
V2188-15 ·15 July 2015 ·consulta-vinculante Medium impact
Tax

Incompatibility between the profit reinvestment deduction and freedom of depreciation for the same investment

The taxpayer asks whether they can apply the profit reinvestment deduction (Art. 37 TRLIS) after having applied freedom of depreciation (Art. 109 TRLIS) to the same investment. The DGT rules that both tax benefits are incompatible for the same investment.

In 6 key points

Lifecycle

2015-07-15PublishedPublished 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