8.2.4.3. Special rule: Transmission of assets that have enjoyed freedom of amortization

In the transfer, as from 30 March 2012, of assets assigned to economic activities that have enjoyed freedom of depreciation for investments in tangible fixed assets and real estate investments assigned to economic activities, both with maintenance of employment (investments made in 2009 and 2010) and without the requirement of these requirements (investments made between 1 January 2011 and 30 March 2012), for the calculation of the capital gain or loss, the acquisition value will not be reduced by the amount of tax-deductible depreciation that exceeds what would have been tax-deductible had the former not been applied.

For the transferor, the aforementioned excess will be considered as full income from the economic activity in the tax period in which the transfer is made.