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A taxpayer inquired whether they could deduct the purchase of a computer made two days before ceasing their economic activity. The DGT ruled that, as the purchase occurred so close to the cessation, there is no evidence that the asset was acquired for use in the business.
Question raised: Whether the acquisition of the computer can be included as a deductible expense in the Personal Income Tax.
To deduct the depreciation of an asset, it must be used for the economic activity. If the acquisition of a good occurs two days before the cessation of the activity, it is understood that it was not acquired for the purpose of using it for said activity, and therefore no deduction is permitted. The use for the activity is a matter of fact that must be proven by means of evidence.
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