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Form 100. 2019 Personal Income Tax return Special rule: Transfer of capital elements that have enjoyed freedom of amortisation

In the transfer, from 30 March 2012, of elements related to economic activities that have enjoyed the freedom of amortisation for investments in tangible fixed assets and real estate investments in economic activities, both with job maintenance (investments made in the years 2009 and 2010) as without the requirement of these requirements (investments made between 1 January 2011 and 30 March 2012 ), the acquisition value of the amount of the tax repayments will not be reduced to calculate the capital gain or loss those that exceed those that have been tax deductible if this has not been applied.

The excess shall, for the transferor, be considered as full economic activity return in the tax period in which the transfer is made.