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Practical Manual for Companies 2023.

Repayments

  1. Differences between accounting and tax depreciation
  2. Deduction of 30% of the amount of expenses corresponding to accounting depreciation (excluding small companies)
  3. Depreciation of intangible fixed assets
  4. Depreciation of fixed assets assigned to research and development activities
  5. Freedom to depreciate research and development costs
  6. Freedom to depreciate new tangible fixed assets
  7. Other freedom to depreciate cases
  8. Accelerated amortization of certain vehicles and new charging infrastructures
  9. Freedom to depreciate with job conservation
  10. Freedom to depreciate without job conservation