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.
The elements of intangible fixed assets now commercially classified as assets with a defined useful life, referred to in section 2 of article 12 of the LIS , whose useful life cannot be estimated reliably, as well as As in the case of goodwill, they may be deducted by 150% of the amount that is deductible if the provisions of the aforementioned section 2 of article 12 of the LIS are applied to them.
From the original wording of the LIS it is clear that section 5 of its article 103 (application of the 150% percentage) was only applicable to intangible assets with an indefinite useful life, including goodwill, and not to intangible assets with a useful life. defined.
Therefore, after the modifications introduced in the LIS by virtue of 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, to which the section 2 of article 12 of the LIS, those whose useful life cannot be estimated reliably, as well as the case of goodwill, may be deducted by 150% of the amount that is deductible if the provisions of the aforementioned section are applied to them. 2 of article 12 of the LIS.