6. Transmission of assets that have enjoyed freedom of amortization: excess deducted amortization with respect to deductible amortization

Regulations: Additional provisions thirty and fifty-ninth Law IRPF

When in the year 2024 the transfer of vehicles or charging facilities that have enjoyed the freedom of amortization provided for in the Eighteenth Additional Provision of the consolidated text of LIS takes place, as well as in the case of transfer of assets that have enjoyed the freedom of amortization provided for in the Eleventh Additional Provision of the consolidated text of LIS for the calculation of the capital gain or loss to which, where appropriate, the transfer may give rise, the acquisition value will not be reduced by the amount of the fiscally deductible amortizations that exceed those that would have been fiscally deductible if the former had not been applied.

The aforementioned excess, that is, the difference between the amortization carried out and the corresponding amortization, will be considered by the transferor as the full income from the economic activity in the tax period in which the transfer is made.