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A taxpayer asks whether they can depreciate land intended for a lemon grove. The DGT responds that land is not depreciable, but lemon trees are depreciable as tangible fixed assets.
Question posed: Possibility of depreciating land intended for agricultural exploitation.
Under the direct estimation method, the depreciation of the assets used for the activity must be taken into account. Depreciation of land cannot be deducted as it consists of non-depreciable assets. Citrus fruit trees may be depreciated using the straight-line method with a maximum annual coefficient of 4 percent and a maximum period of 50 years, according to the simplified depreciation table.
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