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A small-scale company inquires whether an unfinished industrial building can be considered new for the purpose of applying free depreciation. The DGT indicates that an item is new when it is newly manufactured or put into operation for the first time.
Question posed: That the definition of "new" be confirmed in order to apply free depreciation in relation to said building, as it is neither finished nor has it ever been put into operation.
An item is new when it is newly made or manufactured, or when it is used or put into operating condition for the first time. To apply the incentive, the building must not have been subject to prior use and must enter into operation for the first time at the applicant's premises. The verification of these facts shall depend on the evidence provided and the assessment of the Administration.
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