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V3541-15 ·17 November 2015 ·consulta-vinculante Medium impact
Tax

Loss from the accounting write-off of works carried out in a rented premises may be deductible

A company enquired whether it could deduct the cost of renovation works that the tenant demolished after leasing the premises. The DGT ruled that if the write-off of said works is accounting-compliant, the resulting loss shall be included in the taxable base.

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2015-11-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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