This parameter is used by companies subject to the Spanish legislation, for calculation of the deferred depreciation of the type: 2013 - 2014 Deferred.
This type can be specified on these FYs for the accounting and fiscal context. It is used to limit the fiscal charge to 70% of its value calculated without deferred depreciation. 

This parameter is used to specify the plan on which is calculated the tax depreciation without deferring, and used as a basis for the calculation of the 70% limitation.

Level of localization / Global variable

This parameter is defined at the level Company. It belongs to Chapter AAS (Fixed assets) and the Group CLC (Calculation), The following parameters are also associated with this chapter and group :

No global variable is associated with it.

Functions concerned

The following functions are associated with this parameter :

  Setup > Fixed assets > Depreciation contexts

  Fixed assets > Fixed assets > Assets

Comments

When the fiscal plan depreciation is the same as the depreciation of the accounting plan, this parameter is not mandatory. The accounting plan will be used as the calculation base for the 70% limitation.