4.2.11 Keys 00307 and 00308 freedom of amortization of research and development expenses (Article 12.3.c) LIS)

In letter c) of section 3 of article 12 of the LIS the freedom of amortization is established for research and development expenses capitalized as intangible fixed assets, excluding the amortization of elements that enjoy freedom of amortization.

In key [00308] (decreases) and, where applicable, in its corresponding breakdown boxes, the excess amortization over the accounting amortization that is deductible for the expenses referred to in the aforementioned letter c) in the tax period subject to declaration will be recorded.

In key [00307] (increases) and, where applicable, in its corresponding breakdown boxes, the amount of the amortization of the referred expenses recorded in the tax period subject to declaration and which has been deducted in previous tax periods through the corresponding decrease will be recorded.

Likewise, in the event of the transfer of an item that has benefited from free depreciation, in the tax period in which it is transferred, the amount of negative adjustments made previously and that have not yet been integrated with a positive sign in the tax base must be included in this key.