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A taxpayer inquired whether the depreciation of a pharmacy office received as a donation could be deducted as an expense for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that this is possible, provided the recipient subrogates to the donor's position regarding acquisition values and dates.
Question posed: Whether the depreciation of the received assets can continue to be deducted as an expense for Personal Income Tax (IRPF) purposes.
Depreciation expenses of fixed assets used for economic activity are deductible. In the case of lucrative acquisitions of companies subject to the reduction provided in Article 20.6 of the Inheritance and Gift Tax Law, the donee subrogates into the donor's position regarding the acquisition values and dates of the assets. Therefore, the taxpayer may deduct the depreciation of the received items while respecting said values and dates.
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