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V1294-25 11 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · libertad de amortización

Amortisation flexibility requires the asset to be new and first put into use by the purchaser

A pharmacy owner asks whether a premises acquired for storage can be considered a new asset to apply amortisation flexibility. The DGT responds that for an asset to be considered new, it must be first put into use by the purchaser.

The question raised

Whether the premises are considered a new element for the purposes of applying the freedom of depreciation provided for in Article 102 of the Corporate Income Tax Law.

The DGT's ruling

New elements are understood to be those that are used or placed in operating condition for the first time. To apply the freedom of depreciation, the element must be new, meaning it enters into operation for the first time at the acquirer's premises. The DGT cannot determine whether the premises meet this requirement with the data provided, as it is a matter of fact that must be proven.

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