Skip to content
V2838-19 ·15 October 2019 ·consulta-vinculante Medium impact
Tax

Second-hand vehicles under objective estimation may be depreciated at a maximum rate of 50%

A taxpayer under the objective estimation scheme has enquired about the depreciation of used vehicles and taximeters. The DGT clarifies that these items belong to group 5 of the depreciation table and that, if they are second-hand, the depreciation limit is double the maximum coefficient.

In 6 key points

Lifecycle

2019-10-15PublishedPublished 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