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A farmer working on leased farms asks whether he can depreciate the value of olive trees through a technical report. The DGT responds that this is not possible because the inquirer is not the owner of the olive trees.
Question posed: Whether the depreciation of the olive grove can be deducted as an expense.
To deduct depreciation of fixed assets, these must be used for the activity and their ownership must correspond to the holder of said activity. The only exception is the common property of spouses. As these are leased farms, the inquirer does not hold ownership of the olive grove and cannot depreciate it.
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