Skip to content
V2386-20 ·13 July 2020 ·consulta-vinculante Medium impact
Tax

Assets received as gifts may be depreciated if the economic activity continues

A taxpayer inquired whether they could depreciate a taxi licence and a vehicle received as a gift from their father. The DGT ruled that this is possible provided the recipient continues the donor's economic activity.

In 6 key points

Lifecycle

2020-07-13PublishedPublished 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