Skip to main content
Practical Manual of Companies 2022.

Freedom to depreciate research and development costs

article 12.3.c) of the LIS establishes the freedom of amortization for research and development expenses activated as intangible fixed assets , excluding amortization of elements that enjoy freedom of amortization.

Filling in form 200

According to the provisions of this provision, the following adjustments will have to be made in boxes [00307] and [00308] "Freedom of amortization of research and development expenses (art. 12.3.c) LIS)" on page 12 of model 200:

  • In box [00308] of reductions, the excess of amortization that is deductible from the accounting amortization will be recorded for the expenses referred to in the letter c) of article 12.3 of the LIS in the tax period subject to declaration.

  • In box [00307] of increases, the amount of the amortization of the referred expenses recorded in the subject tax period will be entered. of declaration deducted in previous tax periods through the corresponding reduction to the accounting result. Likewise, in the case of transfer of the element that has taken advantage of the freedom of amortization , in the tax period in which it is transferred it must be included in box [00307 ] with a positive sign in the tax base, the amount of the negative adjustments made previously and that have not yet been integrated.