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V1135-18 30 April 2018 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · amortización

Useful life of facilities based on land use duration or economic life

A company has requested clarification on the criteria for amortising the tangible fixed assets of a hotel facility after obtaining a declaration of community interest for land use for a period of 25 years. The DGT ruled that the useful life shall be the duration of the land use term, including extensions if there is evidence of their occurrence, provided this is shorter than the asset's economic life.

The question raised

Cuestión planteada Criterio a seguir para amortizar el inmovilizado material afecto a la instalación hotelera.

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