Skip to content
Back to index
V1975-22 16 September 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Land value component is not depreciable in the acquisition of buildings

A farmer requested guidance on calculating the depreciation of a vineyard and the land value for their activity under the objective estimation regime. The Directorate General of Taxes (DGT) clarified that land value is not depreciable and that its determination is a matter of fact that must be proven by the taxpayer.

The question raised

Cuestión planteada Determinación de la amortización del viñedo, en especial, cálculo del valor del suelo.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact