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Practical Manual for Companies 2023.

Depreciation of fixed assets assigned to research and development activities

According to the provisions of article 12.3.b) of the LIS , for the purposes of Corporate Tax, tangible and intangible fixed assets may be freely amortized, buildings, used for research and development activities. The buildings may be depreciated on a straight-line basis over a period of 10 years in the part that is assigned to research and development activities.

Filling in form 200

In application of the provisions of this precept, the taxpayer must make the following adjustments in boxes [ ] and [00306] "Depreciation of fixed assets assigned to research and development activities (art. 12.3.b) LIS)" on page 12 of form 200:

  • In box [00305] of increases, the amount of the amortizations related to any of the referred elements recorded in the tax period subject to declaration and that, by application of said tax rule, had already been deducted in previous tax periods through the corresponding decrease to the accounting result will be recorded. Likewise, in the event of the transfer of an item that has benefited from free depreciation, in the tax period in which it is transferred, the amount of negative adjustments made previously and that have not yet been integrated, with a positive sign in the tax base, must be included in this box.

  • In box [00306] of decreases, the excess amortization over the accounting amortization that is deductible in the tax period subject to declaration will be recorded in the cases provided for in letter b) of article 12.3 of the LIS.