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V1020-20 23 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Amortisation base in objective estimation is the acquisition price or production cost

A taxpayer switching from the direct estimation method to the objective estimation method has enquired about the amortisation base for their assets. The DGT has ruled that the amortisation base remains unchanged compared to the direct estimation method.

The question raised

Depreciation base of said elements in 2020.

The DGT's ruling

In the objective estimation method, the depreciation base shall be the acquisition price or the production cost, excluding the residual value if any. Therefore, the depreciation base under this regime does not vary in relation to the base used in the direct estimation method.

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