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V2607-19 24 September 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos de actividades económicas

Deregistration from the RETA does not prevent depreciation of investment assets in an economic activity

A taxpayer engaged in economic activities asks whether deregistering from the RETA affects their right to depreciate investment assets. The DGT responds that the obligation to be registered in the RETA has no bearing on the determination of the net income from economic activities.

The question raised

Whether deregistering from the RETA affects the right to apply depreciation on investment assets.

The DGT's ruling

The net income from economic activities is determined in accordance with the rules of the Corporate Tax Act and the regulations of the Personal Income Tax Act. The obligation or lack thereof to be registered in the Special Regime for Self-Employed Workers (RETA) has no impact on the determination of said net income.

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