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V3125-20 ·20 October 2020 ·consulta-vinculante Medium impact
Tax

Limits on the maximum straight-line depreciation coefficient using the table method

A dentist inquires whether certain expenses can continue to be depreciated after more than 20 years. The DGT indicates that the maximum straight-line coefficient permitted by law cannot be exceeded.

In 5 key points

Lifecycle

2020-10-20PublishedPublished 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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