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V3224-21 ·28 December 2021 ·consulta-vinculante Medium impact
Tax

Free depreciation may be applied if the industrial building is new and enters into operation for the first time

A small-scale company inquires whether an unfinished industrial building can be considered new for the purpose of applying free depreciation. The DGT indicates that an item is new when it is newly manufactured or put into operation for the first time.

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2021-12-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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