Skip to content
Back to index
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

Cuestión planteada Si respecto de alguno de los dos inmuebles señalados resulta de aplicación la libertad de amortización.

Email
Contact