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V2697-19 ·2 October 2019 ·consulta-vinculante Medium impact
Tax

7% straight-line depreciation applicable if building is used for storage and warehousing

A company has enquired whether a logistics warehouse should be depreciated as an industrial building (3%) or as a warehouse (7%). The DGT indicates that, based on the use for storing goods, the warehouse coefficient is the one that best fits the nature of the asset.

In 6 key points

Lifecycle

2019-10-02PublishedPublished 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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