Field help (DFDTYP)

The deferred depreciation type can only be specified for the current fiscal year of the Accounting and fiscal context, provided the Fiscal and Minimum depreciation plans are defined.

For Spanish legislation companies:
The following deferred depreciation type: 2013 2014 deferred can be specified on these FYs for the Accounting and fiscalcontext. It is used to limit the fiscal charge to 70% of its value calculated without deferred depreciation. Beyond this limitation, the fiscal depreciation is deferred. This deferred depreciation is reversed on the fiscal years posterior to 2014 up to a maximum of 10 years.
The Deferred rule is automatically loaded with the Percentage value and the Deferred rate with the '30,00' value.

• When the depreciation of the fiscal plan is the same as the depreciation of the accounting plan, the accounting plan will be used as the calculation basis of the 70% limitation.
• When the depreciation of the fiscal plan is different from the depreciation of the accounting plan, it is necessary to have a plan for calculating the fiscal depreciation with no deferring, based on what the 70% limitation will be calculated. This plan is defined by the DPRPLNPIO - Priority plan parameter (AAS chapter, CLC group).