6. Transmission of assets that have enjoyed freedom of amortization: excess deducted amortization with respect to deductible amortization

Regulations: Additional Provision Thirtieth Law IRPF

When in the 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 takes place, 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 tax-deductible amortizations that exceed those that would have been tax-deductible had the former not been applied.

For the transferor, the aforementioned excess will be considered as full income from the economic activity in the tax period in which the transfer is made.