Doctrine by topic · DGT Observatory

New assets: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2014–2025

Current position

New assets are those that are used or put into operation for the first time. For the freedom of depreciation, the asset must enter into operation for the first time at the acquirer's premises. Compliance with this requirement is a matter of fact that must be proven.

The DGT's position remains constant throughout the sequence. The criterion of considering an asset new if it is put into operation for the first time has been applied uniformly from 2014 to 2025.

Analysis based on 7 of 8 rulings with a stated position. Updated 13 October 2026.

Rulings on this topic

8
V1791-25 9 Oct 2025

Electric vehicle depreciation relief not applicable to used vehicles

SG de Impuestos sobre las Personas Jurídicas
libertad de amortizaciónvehículos eléctricoselementos nuevosinmovilizado materialamortización de elementos usados LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11
Affects CompanyExpat · Non-residentIndividual
V1745-16 20 Apr 2016

Profit reinvestment tax relief requires assets to be new

SG de Impuestos sobre las Personas Jurídicas
deducción por inversión de beneficiosinversiones inmobiliariasinmovilizado materialelementos nuevoscuota íntegra TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 37TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 108
Affects CompanyExpat · Non-residentIndividual
V0922-15 25 Mar 2015

For the profit reinvestment deduction, properties must be new

SG de Impuestos sobre las Personas Jurídicas
deducción por inversión de beneficiosinmovilizado materialinversiones inmobiliariaselementos nuevoscuota íntegra TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 37TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 108
Affects CompanyExpat · Non-residentIndividual
V3133-14 19 Nov 2014

Profit reinvestment deduction requires properties to be new assets

SG de Impuestos sobre las Personas Jurídicas
deducción por inversión de beneficiosinmovilizado materialinversiones inmobiliariaselementos nuevosactividades económicas TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 37TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 108
Affects CompanyExpat · Non-residentIndividual

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