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V2776-15 ·25 September 2015 ·consulta-vinculante Medium impact
Tax

Deduction of finance lease instalments may be anticipated during construction if Art. 106 LIS requirements are met

The taxpayer asks whether the requirement for instalments to be paid significantly before the completion of construction should be moderated based on the timing of depreciation. The DGT rules that, provided the requirements of Article 106 of the LIS are met, the deduction applies from the start of construction.

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2015-09-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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