Skip to main content
Practical manual for Income Tax 2019.

Minority due to investment incentives

This incentive allows the previous net performance of the activity to be reduced by the amount corresponding to the effective depreciation experienced by the fixed assets, tangible or intangible, affected by it due to operation, use, enjoyment or obsolescence.

  1. Amortization table
  2. Specific rules for the application of the amortization table