Deduction of 30% of the amount of expenses corresponding to accounting depreciation (excluding small companies)

article 7 of Law 16/2012, of December 27 , which adopts various tax measures aimed at consolidating public finances and promoting economic activity, established For tax periods beginning within the years 2013 and 2014, a temporary limitation on the deductibility of amortizations.

Likewise, it established that the non-deductible accounting amortization expense will be deducted on a straight-line basis at the taxpayer's option over 10 years or over the useful life of the asset element starting from the first tax period that begins in 2015.

Filling in form 200

According to the provisions of the previous paragraphs, for the tax periods that begin on or after January 1, 2015 the adjustment made will be reversed, either within a period of 10 years or in the remaining useful life of the asset.

The amounts corresponding to said reversal will be collected in "box [00505] 30% deduction amount for accounting amortization expenses (excluding small companies) (art. 7 Law 16/2012)" on page 12 of model 200.