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V4761-16 ·10 November 2016 ·consulta-vinculante Medium impact
Tax

The 70% limit on accounting depreciation does not apply if group or small-scale requirements are not met

A query was raised regarding whether the accounting depreciation of fixed assets for the 2014 financial year must be limited to 70% under Law 16/2012. The DGT has determined that this limitation does not apply if the entities do not constitute a group according to Article 108.3 of the TRLIS.

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2016-11-10PublishedPublished 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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