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Practical Income Manual 2022.

Amortization freedom assumptions

Within the tax incentives established in relation to amortization for taxpayers who determine the net return of their economic activity in the direct estimation method, normal or simplified modality, the 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