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A company inquired about the depreciation coefficients for elements of a theme park and the VAT treatment during its construction. The DGT determined the classification of the elements for Corporate Income Tax and confirmed the application of the reverse charge mechanism for VAT.
Question posed - Maximum straight-line depreciation coefficient applicable to the three aforementioned elements
For Corporate Income Tax, the visitor reception center is classified as a service building (maximum coefficient of 2%) and the path and the tower as other installations (maximum coefficient of 10%). Regarding VAT, the reverse charge mechanism applies as these are construction works for the construction of a building in favor of a businessperson or professional.
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