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Practical Handbook for Companies 2021

Freedom to depreciate research and development expenses

The article 12.3.c) of the LIS establishes the freedom of amortisation for research and development expenses capitalised as intangible assets, excluding depreciation of items that enjoy freedom of amortisation.

Filling in form 200

In accordance with the provisions of this precept, the following adjustments will have to be made in the boxes [00307] and [00308] "Freedom to amortise research and development expenses (art. 12.3.c) LIS)" on page 12 of form 200:

  • In the box [00308] of decreases, enter the excess depreciation over the deductible accounting depreciation for the expenses referred to in letter c) of Article 12.3 of the LIS in the tax period being reported.

  • In the box [00307] of increases, enter the amount of the depreciation of the expenses referred to in the tax period being reported deducted in previous tax periods by means of the corresponding decrease in the accounting result.Likewise, in the case 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 should be included in the tax base in the box [00307] with a positive sign in the tax base.