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A taxi driver has requested clarification on how to calculate the depreciation of a second-hand vehicle under the objective estimation method. The Directorate-General for Taxes (DGT) has responded that the same rules apply as for new assets, but with an annual depreciation limit equivalent to twice the maximum coefficient.
This ruling clarifies the depreciation limits for second-hand transport assets within the objective estimation regime, potentially allowing for higher annual tax deductions for certain professionals.
The tax team reviews your specific situation.
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