Adjustment of deductions for capital goods
The quotas supported by investment assets must be regularized during the following 4 calendar years (in land or buildings, 9 years ) to the one in which they are acquired or used or come into operation, if this moment is after the acquisition.
It is only regularized if there is a difference greater than 10 points between the final deduction percentage for each of the years of the regularization period and the one used in the year in which the impact was borne.
It is not appropriate to regularize in the event of loss or unusability of investment assets due to a cause not attributable to the taxpayer and duly justified.