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A taxpayer engaged in auto-taxi transport services has enquired whether it is possible to amortise a licence acquired via inheritance or donation. The Directorate General for Taxes (DGT) has ruled that this is possible, provided the taxpayer carries out said economic activity.
Question posed: Whether the consultant may depreciate this asset and, if applicable, the depreciation base and coefficients.
Assets acquired through inheritance and donation are depreciable if the acquirer carries out the economic activity of taxi transport. The acquisition value shall be the market value plus the expenses and taxes inherent to the acquisition. The depreciation base shall be determined by excluding the residual value. The depreciation coefficients shall depend on the method of yield estimation used.
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