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Form 200. Corporate Income Tax Declaration 2019

4.2.13 Codes 00309 and 00310 other assumptions of freedom of amortization (Article 12.3 a) and d) LIS)

In letters a) and d), respectively, of section 3 of article 12 of the LIS the freedom of amortization is established for:

  • Tangible and intangible assets and real estate investments of Spanish public limited employee-owned companies and Spanish limited employee-owned companies held for use in the performance of their activities, acquired in the first five years after the date of their classification as such.

  • Tangible and intangible assets of entities classified as priority association operations in accordance with Act 19/1995 of 4 July on modernisation of farming operations, acquired during the first five years from the date of their recognition as a priority operation.

In any of the cases, and when the freedom of amortization regulated in letters a) and d) of section 3 of article 12 of the LIS is or has been applied:

In the key [00310] (decreases) and, where applicable, in its corresponding breakdown boxes, the excess amortization that, over the accounting amortization related to any of the elements or investments referred to, is tax deductible in the tax period, will be recorded. declaration object.

In the key [00309] (increases) and, where applicable, in its corresponding breakdown boxes, the amount of depreciation (related to any of the elements or investments referred to) recorded in the tax period object of declaration and that, By application of the aforementioned tax rules, it would have already been deducted in previous tax periods through the corresponding decrease or negative adjustment 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.