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Practical Income Manual 2019.

General requirements

Amortization effectiveness: Amortization systems

The annual amortization must reflect the effective depreciation of the element in that same period.

The following systems are distinguished:

Accounting for provisions

For non-commercial entrepreneurs and professionals, this requirement will refer to the entry in their investment property record book of the annual amortization fee corresponding to each of said assets.

  1. By linear amortization coefficients
  2. Other amortization systems