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V3094-19 4 November 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · libertad de amortización

Freedom of depreciation is limited to new tangible fixed assets or real estate investments

The taxpayer asks whether the freedom of depreciation can be applied to a property acquired in 2007 and to one they plan to acquire. The DGT rules that this benefit only applies to new assets that are put into operation for the first time.

The question raised

Whether the freedom of amortization applies to either of the two properties indicated.

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