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A company has requested clarification on how to calculate the new useful life of an asset when applying the accelerated depreciation incentive (multiplying the maximum coefficient by two) following regulatory changes. The Directorate General for Taxes (DGT) has ruled that useful life is determined according to the coefficient in the table, and that the incentive allows for the acceleration of said depreciation to complete it before the end of the useful life.
The tax team reviews your specific situation.
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