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V0171-17 24 January 2017 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · amortización

Coaches for passenger transport classified as external transport assets for depreciation purposes

A passenger transport company has requested clarification on which category of the Corporate Tax depreciation table their coaches fall under. The DGT has determined that coaches are classified as external transport assets.

The question raised

1. To which fixed assets does "internal transport elements" refer.

The DGT's ruling

External transport elements are vehicles of any kind for the land, maritime, or air transport of persons, animals, materials, or goods. Internal transport elements intended for movement within factories or workshops without exiting to the exterior are excluded from this category. Consequently, coaches for passenger transport are considered external transport elements with a maximum straight-line coefficient of 16% and a period of 14 years.

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