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Form 100. Personal Income Tax Declaration 2018 Special rule: transmission of assets that have enjoyed freedom of amortization

In the transfer, as of March 30, 2012, of elements assigned to economic activities that have enjoyed the freedom of amortization for investments in elements of tangible fixed assets and real estate investments assigned to economic activities, both with maintenance of employment ( investments made in the years 2009 and 2010) as without the requirement of these requirements (investments made between January 1, 2011 and March 30, 2012), for the calculation of the capital gain or loss the value of acquisition in the amount of tax-deducted amortizations that exceed those that would have been tax-deductible had it not been applied.

The aforementioned excess will be considered, for the transferor, as full performance of the economic activity in the tax period in which the transfer is made.