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Practical manual for Income Tax 2019.

General requirements

Amortization effectiveness: Amortization systems

The annual amortization must reflect the actual depreciation of the item in the same period.

The following systems are distinguished:

Accounting for provisions

For non-commercial entrepreneurs and professionals, this requirement will refer to the recording in their investment asset registry of the annual amortization quota corresponding to each of said assets.

  1. By linear amortization coefficients
  2. Other amortization systems