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Form 100. Personal Income Tax Declaration 2018


Deductible expenses constitute the amounts recorded that, as amortization of tangible and intangible assets and real estate investments, correspond to the effective depreciation suffered by the different elements due to operation, use, enjoyment or obsolescence.

Depreciation is considered to be effective when it is the result of applying any of the methods provided for in article 12.1.a of the Corporate Tax Law, which in summary are the following:

  1. Linear amortization according to amortization tables established in article 12.1.a of the Corporate Tax Law as of January 1, 2015.

  2. Constant percentage of the pending amortization value.

  3. Digit numbers method.

  4. Plan formulated by the taxpayer and accepted by the Administration.

  5. Justification of the amount by the taxpayer.

The elements of tangible fixed assets and real estate investments will begin to be amortized from the moment they are put into operating conditions and those of intangible fixed assets from the moment they are in a position to produce income.

The assets of tangible fixed assets and real estate investments must be amortized within their useful life period, meaning the period in which, according to the amortization method adopted, their value must be fully covered, excluding the residual value.

In the case of intangible assets, their useful life will be the period during which it is reasonably expected that income will take place.

The assets for which, in tax periods beginning before January 1, 2015, an amortization coefficient different from the one corresponding to them by application of the new amortization table provided for in article 12.1 of the LIS, were being applied They will be amortized during the remaining periods until completing their useful life, in accordance with the aforementioned table, on the net tax value of the asset existing at the beginning of the first tax period that begins on January 1, 2015.

Special procedures


For acquisitions of new assets carried out between January 1, 2003 and December 31, 2004, the maximum linear amortization coefficients established in the official tables of amortization coefficients will be understood to be replaced, in all references to them made, by the result of multiplying those by 1.1. The new coefficient will be applicable during the useful life of the new assets acquired in the aforementioned period.


    1. That the landlord is a credit institution.

    2. The contract must have a minimum duration of two years when it concerns movable property or ten years when it concerns real estate or industrial establishments.

    3. That the financial leasing installments appear expressed in the respective contracts, differentiating the part that corresponds to the recovery of the cost of the asset by the leasing entity, excluding the value of the purchase option and the financial burden required by it.

      FINANCIAL LEASING OF ARTICLE 116 and Transitory Provision thirty-four LIS

      Fiscal Regime Financial Lease .


    Once the above requirements have been met, the paid contributions enjoy the following tax treatment:

    1. The financial burden paid to the leasing entity is considered in any case as a deductible expense.

    2. Regarding the part of the fees that corresponds to the recovery of the cost of the good, it is necessary to differentiate:

      • Land and other non-depreciable assets: It does not constitute a deductible expense.

      • Depreciable assets: It is considered a tax deductible expense with the limit of double (triple for small companies) of the linear amortization coefficient according to officially approved amortization tables. The excess will be deductible in successive tax periods, respecting the same limit.

    In the case of transfer of use of assets with a purchase or renewal option, provided that the amount to be paid for the exercise of the option is less than the amount resulting from reducing the value of the asset by the sum of the maximum amortization installments that would correspond. within the maximum duration of the assignment, it will be considered a financial lease within the meaning of rule 8 of the General Accounting Plan.   In this case, an amount equivalent to the amortization installments that, in accordance with Corporate Tax regulations, including those relating to the freedom of amortization, would correspond to the transferred assets, will be deductible for the transferee.


    Financial leasing contracts entered into prior to the entry into force of Law 43/1995 (January 1, 1996) that relate to goods delivered before said date or to real estate whose delivery has been made within the following two years. , will be governed until fully complied with by the rules established in the seventh Additional Provision of Law 26/1988, of July 29 (BOE of July 30).

    In accordance with said provision, the total amount of the lease payments will be considered a deductible expense, excluding the residual value for which the purchase option is exercised. However, if the contract deals with non-amortizable elements, the part of the fees corresponding to the recovery of the cost of the asset for the leasing entity will not be deductible.