Impairment losses on fixed assets, property investments and intangible assets, including goodwill
Article 13.2.a) of LIS states that for tax periods beginning on or after 1 January 2015, impairment losses on property, plant and equipment, investment property and intangible assets, including goodwill, are not tax deductible.
Filling in form 200
In application of the provisions of this precept, the following adjustments will have to be made in the boxes  and  "Impairment losses on tangible fixed assets, real estate investments and intangible fixed assets, including goodwill (art. 13.2 a) and DT 15 LIS)" on page 12 of form 200:
In the box  of increases, the taxpayer must include the amount of the losses due to impairment of the securities representing the participation in the capital or in the equity accounted for in the tax period being reported, which are not deductible for tax purposes according to the provisions of article 13.2.a) of the LIS.
On the other hand, when in a tax period subsequent to that in which the aforementioned impairment losses, which gave rise to a positive adjustment to the accounting result (box ) because they are not tax deductible, are recorded, the taxpayer must include the amount corresponding to this reversal in the recovery of value of the impairment, in the box .
In relation to the provisions of article 13.2.a) of the LIS, the fifteenth transitional provision of the LIS establishes a transitional regime according to which the reversal of impairment losses on tangible fixed assets, real estate investments and intangible fixed assets that have been tax deductible in tax periods commencing prior to 1 January 2015 will be included in the taxable income of the tax period in which the recovery of their value in accounting terms takes place.In this case, such integration shall be recorded in the box  of increases.