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Useful Life: 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

Stable position High confidence 48 rulings · 2013–2026

Current position

Works that increase the capacity, habitability, or useful life of a property are considered improvements and must be integrated into the higher acquisition value for depreciation purposes. Expenses intended solely to maintain normal use or to repair structural damage without increasing the useful life are considered repairs and deductible expenses. In the case of elements with significant costs and different useful lives, it is possible to depreciate each component separately through justified identification and separation.

The DGT's position remains constant regarding the distinction between repairs and improvements affecting useful life. The evolution shows greater technical precision by allowing the separate depreciation of components with different useful lives and by clarifying the nature of integral elements necessary for the preservation of a product.

Turning points

  1. V1855-23

    Allows the separate depreciation of parts of a fixed asset element that have a significant cost and a useful life different from the rest.

Analysis based on 45 of 48 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V1136-26 20 May 2026

Structural repairs can increase home acquisition value for future sales

SG de Impuestos sobre la Renta de las Personas Físicas
valor de adquisiciónganancia patrimonialmejorareparación y conservaciónderrama LIRPF — Ley 35/2006 del IRPF art. 35RIRPF — RD 439/2007, Reglamento del IRPF art. 13
Affects CompanyExpat · Non-residentIndividual
V1190-20 30 Apr 2020

Goodwill of a lottery administration may be amortised with a 5% annual limit

SG de Impuestos sobre las Personas Jurídicas
fondo de comercioinmovilizado intangibleamortizacióndeducción fiscalcombinación de negocios LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11
Affects CompanyExpat · Non-residentIndividual

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