Amortization freedom assumptions

Within the tax incentives established in relation to amortizations for taxpayers who determine the net income of their economic activity using the direct estimation method, normal or simplified modality, freedom of amortization is applicable in the following cases:

1. a) Freedom of amortization in new elements of fixed tangible assets. Transitional regime for amounts pending application as of March 31, 2012
2. b) Freedom of amortization for employment-generating investments made by small companies
3. c) Freedom of amortization in the cases contemplated in article 12.3 of the Corporate Tax Law