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Practical Handbook for Companies 2021

Depreciation of fixed assets affected by research and development activities

According to the provisions of article 12.3.b) of the LIS, items of tangible and intangible fixed assets, excluding buildings, can be freely depreciated for corporate income tax purposes at the following address: .The buildings may be amortised on a straight-line basis over a period of 10 years for the part used for research and development activities.

Filling in form 200

In application of the provisions of this provision, the taxpayer must make the following adjustments in boxes [00305] and [00306] "Amortisation of fixed assets assigned to research and development activities (art. 12.3.b) LIS)" on page 12 of form 200:

  • In the box [00305] of increases, enter the amount of depreciation relating to any of the aforementioned items recorded in the tax period being reported and which, by application of this tax rule, has already been deducted in previous tax periods by means of the corresponding reduction in the accounting result.Likewise, in the event of transfer of the item that has benefited from the freedom of depreciation, in the tax period in which it is transferred, the amount of the negative adjustments made previously and which have not yet been included, with a positive sign in the tax base, must be included in this box.

  • In the box [00306] of decreases, the excess of depreciation over the accounting depreciation that is deductible in the tax period being reported in the cases provided for in letter b) of Article 12.3 of the LIS shall be entered.