6. Transmission of assets that have enjoyed freedom of amortization: excess deducted amortization with respect to deductible amortization
Regulations: Thirtieth Additional Provision Law Personal Income Tax
When in fiscal year 2021 the transfer of assets that have enjoyed the freedom of amortization provided for in the eleventh Additional Provision of the consolidated text of the LIS occurs, for the calculation of the capital gain or loss to which, where appropriate, the transfer may give rise, the acquisition value will not be reduced by the amount of the tax-deducted amortizations that exceed those that would have been tax deductible if the transfer had not been applied.
The aforementioned excess will be considered, for the transferor, as full performance of the economic activity in the tax period in which the transfer is made.