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

Letter c) of section 3 of article 12 of LIS establishes the freedom of amortization for research and development expenses activated as intangible assets, excluding amortization of the elements that they enjoy freedom of amortization.

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

In the code [00307] (increases) and, where applicable, in its corresponding breakdown boxes, the amount of the amortization of the referred expenses recorded in the tax period being declared and that has been deducted in previous tax periods through the corresponding decrease.

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 integrated with the tax code must be included in this code. positive sign in the tax base.