Acquisition or construction costs of fixed tangible assets as referred to in Article 38, or costs for the improvement of those assets, shall be deductible in the tax year in which those assets are disposed of, provided that the disposal proceeds are included in the tax base.
Stroški pridobitve, gradnje ali izboljšav opredmetenih osnovnih sredstev iz člena 38 so odbitni v davčnem letu, v katerem se ta sredstva odtujijo, če so iztržki od odtujitve vključeni v davčno osnovo.