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Form 200. Corporate Income Tax Declaration 2018

4.2.10 Codes 00305 and 00306 amortization of fixed assets assigned to research and development activities (Art. 12.3.b) LIS)

According to the provisions of article 12.3.b) of the LIS , for the purposes of Corporate Tax, the elements of tangible and intangible fixed assets, excluding buildings, assigned to the activities, can be freely amortized. research and development. Buildings can be depreciated on a straight-line basis over a period of 10 years, from when they are put to use for research and development activities.

Key [00306] (decreases) will record the excess amortization that is deductible over the accounting amortization in the cases provided for in the aforementioned letter b) in the tax period being declared.

Key [00305] (increases) will record the amount of amortization (related to any of the elements referred to) recorded in the tax period being declared and which, by application of said tax rule, would have already been deducted in tax periods. previous ones through the corresponding decrease to the accounting result. Likewise, in the event of transfer of the element that has taken advantage of the freedom of amortization, in the tax period in which it is transferred, the amount of the negative adjustments made previously and that have not yet been positively integrated must be included in this code. in the tax base.