Skip to content
V3976-16 ·20 September 2016 ·consulta-vinculante Medium impact
Tax

Accelerated depreciation may apply to new fixed assets for small-scale companies

A limited company with a turnover of less than 10 million euros has enquired whether it can apply accelerated depreciation to new fixed assets. The DGT has ruled that this is possible, provided the small-scale company conditions set out in Article 101 of the Corporate Income Tax Act are met.

In 6 key points

How it affects those involved

This ruling confirms that small-scale companies can benefit from tax relief through accelerated depreciation on new assets, aiding liquidity and investment incentives.

Lifecycle

2016-09-20PublishedPublished 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