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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 54 results.
A financial lease property can trigger RIC if it meets used asset or letter C conditions
V1107-26
Small entity status does not apply if the group exceeds 10 million euros
V2395-24
Option to use lower depreciation rates than the permitted accelerated rates for small-scale entities
V1683-24
Potential to apply accelerated depreciation after reaching €10 million turnover
V2577-23
Amortization of goodwill may be deducted at up to 5% annually or 7.5% if it is a small-scale enterprise
V2228-23
Deductibility of goodwill and premises depreciation for economic activities
V1117-23
Client portfolios may be amortised at 150% if useful life is unestimable and small entity requirements are met
V2568-22
Accelerated depreciation incentive cannot be applied if the concession is not a new asset
V0768-22
Freedom of depreciation may be applied in the year fixed assets become operational
V0623-22
V0624-22
Free depreciation may be applied if the industrial building is new and enters into operation for the first time
V3224-21
Goodwill amortisation may be deductible for Personal Income Tax purposes with a 5% annual limit
V2773-21
Goodwill amortisation may be deductible for Personal Income Tax with a 5% annual limit
V2772-21
Canary Islands Investment Reserve (RIC) can be funded up to 90% of undistributed profits from Canary Islands establishments
V2117-21
Difference between book and tax value must be included in the tax base upon sale of asset
V1954-21
RIC cannot be applied to the acquisition, renovation or refurbishment of tourist accommodation
V1773-21
RIC may be realised through the acquisition of second-hand property subject to certain requirements
V1348-21
Purchasing a chainsaw is not a direct expense, but a fixed asset to be depreciated
V0615-21
Vehicle purchases may qualify for the Canary Islands Investment Reserve if used for business and meet investment requirements
V3283-20
Property leasing retains status as an economic activity if employment contract and full-time hours are maintained
V2821-20
150% deduction available for goodwill amortisation for small-scale enterprises
V2734-20
Small-scale companies may opt for the residential leasing regime if requirements are met
V2637-20
150% deduction of goodwill amortisation permitted for small-scale enterprises
V0539-20
V0540-20
Turnover of companies linked by kinship must be aggregated to apply small-scale entity incentives
V1984-19
Small business tax incentives unavailable if entity is classified as a patrimonial entity
V1945-19
Tax relief for job creation may apply if staff increases stem from new employment relationships
V1903-19
Freedom of depreciation must apply from the financial year the investment becomes operational
V1043-19
Deductibility of finance lease instalments under Corporate Tax rules
V2639-18
Acquisition of used property may qualify as initial investment for the RIC if small entity requirements are met
V2971-17
Purchase of an office may qualify as RIC investment
V1909-17
Leasing of real estate is considered an economic activity even if management is subcontracted
V1794-17
Application of free depreciation for small-scale enterprises with no prior workforce
V0112-17
Entity resulting from a merger cannot apply small business incentives if joint turnover exceeds €10 million
V4798-16
The 70% limit on accounting depreciation does not apply if group or small-scale requirements are not met
V4761-16
Useful life is determined using the maximum table coefficient, followed by acceleration via tax incentive
V4291-16
Accelerated depreciation may apply to new fixed assets for small-scale companies
V3976-16
Requirements to maintain small enterprise status after exceeding €10 million in turnover
V2913-16
Citrus trees may be amortised if their value is justified and effective depreciation is met
V2907-16
Turnover calculation for small-scale incentives based on group entities at the end of the period
V2674-16
Companies within a coordination group must meet economic activity requirements individually
V2620-16
Purchasing a second-hand office does not constitute initial investment for the RIC, unless the company is a small-scale entity
V2080-16
Entities with excess cash from undistributed profits are not necessarily patrimonial entities
V2067-16
Tax rate for small companies is 25% for the base from 0 to 300,000 euros
V2104-16
Accounting depreciation deduction limited to 70% in 2013 and 2014 if small business requirements are not met
V1737-16
Accelerated depreciation cannot be applied retroactively to previously filed financial years
V1668-16
La inversión en software y la compra de inmuebles usados no permiten materializar la RIC como inversión inicial
V1538-16
The possibility of applying small entity incentives depends on not being classified as a patrimonial entity
V3440-15
Small-scale entity tax incentives cannot be applied if the controlling partner of an EAI exceeds €10 million in turnover
V3259-15
Requisitos para la aplicación del régimen especial de aportaciones no dinerarias según el art. 87 de la LIS
V2634-15
Companies in a group must aggregate their turnover to determine amortisation limits
V3265-14
Small business regime may apply if risks and benefits of hotel operations are assumed
V3002-14
Property rental is only an economic activity if managed independently with hired staff
V2587-14
Small business tax regime applicable if property leasing constitutes an economic activity
V1771-14
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