Tax incentives for small enterprises
If you are a small enterprise, these are the incentives you can benefit from
Depreciation of new items of property, plant and equipment and investment property, as well as intangible assets
New elements of tangible fixed assets and real estate investments, as well as elements of intangible fixed assets, in both cases assigned to economic activities, made available to the taxpayer in the tax period in which it is considered a small company, may be amortized based on the coefficient resulting from multiplying by 2 the maximum linear amortization coefficient provided for in the officially approved amortization tables.
Intangible fixed assets now classified commercially as assets with a defined useful life, as referred to in section 2 of article 12 of the LIS , whose useful life cannot be estimated reliably, as well as in the case of goodwill, may be deducted by 150% of the amount that is deductible by applying to them the provisions of the aforementioned section 2 of article 12 of the LIS.
From the original wording of the LIS it follows that section 5 of its article 103 (application of the 150% percentage) was only applicable to intangible fixed assets with an indefinite useful life, including goodwill, and not to intangible fixed assets with a defined useful life.
Therefore, following the amendments introduced to the LIS by Law 22/2015, a reasonable interpretation of the rule allows us to consider that, within the intangible fixed assets, now commercially classified as assets with a defined useful life, referred to in section 2 of article 12 of the LIS, those whose useful life cannot be estimated reliably, as well as in the case of goodwill, may be deducted by 150% of the amount that is deductible by applying to them the provisions of the aforementioned section 2 of article 12 of the LIS.