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V3138-18 11 December 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Taxi licences acquired via purchase, donation or inheritance may be amortised under the objective estimation regime

A query was raised regarding whether a taxi licence acquired through purchase, inheritance, or donation can be amortised under the objective estimation method. The Directorate-General for Taxes (DGT) has ruled that this is possible, depending on the method of acquisition.

The question raised

Whether the acquirer may depreciate this asset and, if applicable, the depreciation base.

The DGT's ruling

Under the objective estimation method, assets acquired through purchase, donation, or inheritance are depreciable, provided that in the latter cases the activity is continued. The depreciation base shall be the acquisition price plus expenses and taxes in the case of purchase, or the market value plus expenses and taxes in the case of donation or inheritance.

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