Accelerated depreciation (boxes 00313 and 00314)

According to the provisions of the first paragraph of article 11.3 of the LIS , the deduction of the excess of tax amortization by applying accelerated amortization with respect to accounting amortization is not subject to its accounting registration in the profit and loss account.

Therefore, small companies eligible for the tax incentive for accelerated depreciation under the terms of article 103 of the LIS must make the following adjustments in boxes [ ] and [00314] "Small companies: accelerated amortization (art. 103 LIS and DT 28 LIS)» on page 13 of form 200:

In box [00314] of decreases you must include the amount of excess of the tax amortization over the accounting amortization of the asset in the tax period subject to declaration. And in the tax periods subsequent to the one in which the asset in question has been fully amortized for tax purposes, they must include in box [00313] of increases the amount of the corresponding accounting amortizations that they carry out in them.
In the tax period in which the transfer of the asset subject to accelerated depreciation occurs, you must include in box [00313] of increases, the amount of corresponding negative adjustments made and pending positive integration into the tax base.

Below is an example of how small entities apply accelerated depreciation, and another on how these entities apply free depreciation and accelerated depreciation together, as well as how they should transfer these calculations to Form 200 (you can consult an example on how to apply free depreciation in the section " Free depreciation ").

Example 1:

The Public Limited Company "L", which in 2025 meets the requirements for the application of tax incentives for small businesses, acquires a computer, which will be made available and operational on July 1, 2025, all for an amount of 6,000 euros. The residual value of the item is estimated to be insignificant, so the amortizable value coincides with the acquisition price.

The company decides to record the depreciation of this computer by applying the maximum depreciation coefficients.

The entity also decides to carry out the tax-deductible amortization of the computer by applying the multiplying coefficient of 2 referred to in article 103 of the LIS. The entity also decides to amortize the computer based on its estimated technical depreciation, which is the result of applying a coefficient of 25%.

The financial year of the entity coincides with the calendar year. The tax-deductible depreciation in the 2025 financial year will be as follows:

Maximum coefficient applicable to the computer according to the officially approved amortization tables: 25%.
Application of the multiplying coefficient: 2 x 25% = 50%.
Accelerated amortization practiced: 6,000 x 0.5 ⁽¹⁾ x 50% = 1,500 euros.

^{Note 1)} Depreciation is calculated from the date the depreciable item becomes operational, in this case, July 1, 2025. Therefore, in this exercise, said amortization must refer to that carried out in six months of the year 2025 of the LIS. ^(Back)

The accounting amortization carried out by Company "L" in the 2025 financial year will be as follows:

6,000 x 0.5 ⁽²⁾ x 25% = 750 euros

^{Note (2)} Depreciation is calculated from the date the depreciable item becomes operational, in this case, July 1, 2025. Therefore, in this exercise, said amortization must refer to that carried out in six months of the year 2025 of the LIS. ^(Back)

Decrease in the profit and loss account result to be recorded in box [00314]: 1,500 - 750 = 750 euros

Therefore, in fiscal year 2025 and subsequent years, the corrections to be made (boxes [00313] and [00314]) will be:

Financial year	Tax amortization	Accounting amortization	Corrections		Form 200
Financial year	Tax amortization	Accounting amortization	+	-	Form 200
2025	6,000 x 0.5 x 50% = 1,500	6,000 x 0.5 x 25% = 750	---	750	[00314]
2026	6,000 x 50% = 3,000	6,000 x 25% = 1,500	---	1,500	[00314]
2027	Remaining asset value = 1,500	6,000 x 25% = 1,500	---	---	---
2028	---	6,000 x 25% = 1,500	1,500	---	[00313]
2029	---	Remaining asset value = 750	750	---	[00313]

Total tax amortization = 1,500 + 3,000 + 1,500 = 6,000

Total accounting depreciation = 750 + 1,500 + 1,500 + 1,500 + 750 = 6,000

Example 2 :

The entity "S", which in 2025 meets the requirements to be able to apply the tax incentives provided for small-sized entities, acquires on January 1, 2025, the date on which it is made available to the entity and becomes operational, a new machine for the exercise of its activity for an amount of 500,000 euros.

The entity decides to record the depreciation of the machine by applying the coefficient of 20%.

The entity's workforce is as follows:

2024: 2 full-time workers all year round

2025:

Three full-time workers are hired on 1-02-2025
One part-time worker is hired on 1-09-2025

2026: The contract of the part-time worker hired on 1-09-2025 will not be renewed on 1-01-2026

The entity estimated in 2025 that in 2026 they would not renew the contract of the worker hired in that year on a part-time basis, so the calculations in 2025 are correct and in 2026 there would be no need to regularize.

The average staff size is:

Average squad size (2025 and 2026) = [(2 x 31) + (5 x 212) + (5.5 x 122) + (5 x 365)] ÷ 730 = 3,618 ÷ 730 = 4.95

Average staff in 2024 = 2

Δ Template = 2.95 (4.95 - 2)

This increase must be maintained in 2027 and 2028.

The financial year of the entity coincides with the calendar year. The tax-deductible depreciation in the 2025 financial year will be as follows:

Maximum coefficient applicable to the machine according to the amortization tables of art. 12.1a) of the LIS (12%): 500,000 x 0.12 = 60,000
Accelerated amortization practiced (art. 103 LIS): 60,000 x 2 = 120,000
Freedom of amortization practiced (art. 102 LIS): 120,000 x 2.95 = 354,000

The accounting amortization carried out by entity "S" in the year 2025 is as follows:

500,000 X 0.20 = 100,000

Therefore, the accounting and tax depreciation in the different years will be:

Financial year	Accounting amortization	Tax amortization	Corrections		Form 200
Financial year	Accounting amortization	Tax amortization	+	-	Form 200
2025	100,000	354,000	---	254,000	[00312]
2026	100,000	120,000	---	20,000	[00314]
2027	100,000	26,000	74,000	---	[00311]
2028	100,000	---	100,000	---	[00311]
2029	100,000	---	80,000	---	[00311]
2030	---	---	20,000		[00313]

Note: The enjoyment of the tax incentives provided for in Articles 102 and 103 of the LIS are compatible, such that for the portion of the investment amount that exceeds the legally established limit for freedom of amortization, accelerated amortization may be applied under the terms provided for in Article 103 of the LIS.