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V4466-16 ·18 October 2016 ·consulta-vinculante Medium impact
Tax

Treatment of door replacement depends on whether it increases the asset's value for accounting purposes

A company has enquired whether replacing doors for maintenance purposes should be deducted as an expense or capitalised as an investment. The DGT has ruled that commercial regulations shall apply to determine its nature.

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2016-10-18PublishedPublished 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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