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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
La amortización del vehículo es deducible en IS bajo requisitos de afectación y el IVA depende de la intención de uso
V2498-25
Tratamiento contable y fiscal de vehículos en contratos de arrendamiento operativo
V2379-25
Subsidy from vehicle scrapping counted as business income
V2193-25
Investment in fixed assets may qualify for the RIC as an initial investment or under letter C
V2038-25
La libertad de amortización para vehículos eléctricos se limita a elementos nuevos
V1791-25
The subscription of shares in companies carrying out activities in the Balearic Islands may fulfill the investment reserve under specific requirements
V1771-25
La aplicación del régimen de la Reserva para Inversiones en Baleares tras una escisión
V1742-25
La materialización de la RIB en inmuebles para alojamiento de empleados requiere cumplir con las condiciones de afectación de la DA 70
V1594-25
La materialización de la RIB puede incluir la parte del valor correspondiente al vuelo de un inmueble, pero no el suelo
V1588-25
La calificación de un contrato de alquiler con opción de compra como arrendamiento financiero depende de los criterios del PGC
V1557-25
Amortisation flexibility requires the asset to be new and first put into use by the purchaser
V1294-25
La deducibilidad de equipos electrónicos depende de su afectación a la actividad y su correlación con los ingresos
V1233-25
Aplicación de la normativa de la Ley 61/1978 para la deducción por inversiones en Canarias
V0709-25
Livestock for breeding or milk production is tangible depreciable asset
V0612-25
Es posible amortizar las construcciones de un Bien de Interés Cultural de forma separada al suelo, siempre que se cumplan los requisitos contables
V0485-25
Grapevines and trellis systems may be depreciated through a proposed plan or by justifying their effective depreciation
V0114-25
The reinvestment of SOCIMI profits may be carried out through the improvement or expansion of existing real estate
V0033-25
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