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A taxpayer asks whether they can subtract the value of the inherited plantation and the auction expenses from the sale amount to calculate their net income. The DGT responds that, under the objective estimation method, no expenses can be deducted except for the depreciation of fixed assets.
Question posed: Whether, when determining the prior net income of the forestry activity, the value for Inheritance and Gift Tax purposes and the auction management cost can be discounted from the total amount received in the sale.
Under the objective estimation method, net income is determined by the indices or modules established by the Administration. According to the applicable instructions, it is not possible to expressly deduct any activity expenses, with the sole exception of the depreciation of tangible and intangible fixed assets. Therefore, the acquisition value by inheritance and the auction management cost are not deductible.
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