Análisis de los planes especiales de amortización y su incidencia en la base imponible del impuesto. Aplicación práctica en la actividad forestal

Abstract

A fundamental characteristic of Corporate Tax in Spain is that to determine the tax base we start from the accounting result, correcting said result by applying the differences between the accounting and tax criteria since their purpose is different. This circumstance is especially evident in the amortizations and this will constitute the fundamental basis of this work, focusing on special amortization plans, especially in forestry exploitation, due to their irregular and, in many cases, long production cycles, and the alteration which implies in the Tax Base the use of some of the means accepted by the Tax Administration to presume the effective depreciation of the assets.