Amortización del inmovilizado

Synopsis of Amortización del inmovilizado

This book addresses the accounting and tax treatment of depreciation of fixed assets. It analyzes the depreciable asset, tangible and intangible fixed assets, and establishment expenses, all under current tax regulations. Depreciation is examined from a dual perspective: accounting and tax regulations, taking into account the requirements for the accounting depreciation expense to be tax deductible. This edition considers the modifications introduced by the new accounting plans (PGC and PGC of SMEs) that came into effect on January 1, 2008.