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Cost Recovery: 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 · 2014–2026

Current position

In financial leases that meet the requirements of article 106 of the LIS (Corporate Income Tax Law), the financial charge and the portion of the installment that recovers the cost of the asset are deductible. This deduction is limited to twice the straight-line depreciation coefficient applied to the cost of the asset. There is an option to advance the deductibility of the installments to the beginning of construction if the asset is of a unique design, non-serial, and the construction period is at least 12 months.

The DGT's position remains constant regarding the application of deductibility limits for cost recovery in financial leases. The rulings confirm the application of twice the straight-line depreciation coefficient and the possibility of advancing the deduction for uniquely constructed assets under specific conditions. No changes are observed in the interpretation of the legal limits.

Analysis based on 7 of 8 rulings with a stated position. Updated 19 October 2026.

Rulings on this topic

8
V2639-18 1 Oct 2018

Deductibility of finance lease instalments under Corporate Tax rules

SG de Impuestos sobre la Renta de las Personas Físicas
arrendamiento financieroestimación directa simplificadacarga financierarecuperación del costeamortización lineal LIRPF — Ley 35/2006 del IRPF art. 28LIRPF — Ley 35/2006 del IRPF art. 30.1ª
Affects CompanyExpat · Non-residentIndividual

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