{"id":9041092,"date":"2026-04-22T07:00:31","date_gmt":"2026-04-22T07:00:31","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9041092"},"modified":"2026-04-13T09:42:34","modified_gmt":"2026-04-13T09:42:34","slug":"how-to-continue-amortizing-even-if-it-is-no-longer-considered-an-sme-2","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/how-to-continue-amortizing-even-if-it-is-no-longer-considered-an-sme-2\/","title":{"rendered":"How to continue amortizing even if it is no longer considered an SME"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9041092\" class=\"elementor elementor-9041092 elementor-9041090\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aa39486 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aa39486\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a1b957d\" data-id=\"a1b957d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ea773c0 elementor-widget elementor-widget-heading\" data-id=\"ea773c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Not all tax advantages disappear when a company grows. Some, if well managed, remain in place for several years and allow strategic investments to be amortized smoothly. Reaching \u20ac10 million in turnover does not necessarily mean closing the door on certain tax incentives. The timing and previous decisions continue to carry a lot of weight. We will explain this to you and help you achieve it...\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d80b65c elementor-widget elementor-widget-spacer\" data-id=\"d80b65c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bd3a69 elementor-widget elementor-widget-text-editor\" data-id=\"5bd3a69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Business growth is usually celebrated in commercial terms, but from a tax perspective it does not always generate the same peace of mind. This is especially true when a company exceeds the \u20ac10 million turnover threshold and begins to wonder what incentives are left behind.<\/span><\/p><p><span style=\"font-weight: 400;\">The Directorate General of Taxes (DGT), for example, in binding consultation CV 2577-23, has already ruled on whether an entity can continue to apply the freedom to amortize an investment already made, even if in subsequent years it is no longer considered small.<\/span><\/p><p><span style=\"font-weight: 400;\">The answer is not automatic or intuitive, but it is reasonable when analyzed calmly.<\/span><\/p><p><span style=\"font-weight: 400;\">The common mistake is to think that losing SME status means losing all pending incentives at once. This is not always the case.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-97a9e4c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"97a9e4c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ef6f9cd\" data-id=\"ef6f9cd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1009399 elementor-widget elementor-widget-spacer\" data-id=\"1009399\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c2d516 elementor-widget elementor-widget-heading\" data-id=\"9c2d516\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The starting point: when the right to the incentive is consolidated<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9bd195f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9bd195f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6a7310d\" data-id=\"6a7310d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d5a0c2c elementor-widget elementor-widget-text-editor\" data-id=\"d5a0c2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Corporate income tax regulations do not require companies to maintain small entity status indefinitely to apply the freedom of amortization. What matters is when the asset comes into operation.<\/span><\/p><p><span style=\"font-weight: 400;\">If an investment, for example, an industrial warehouse, is made available to the company in a fiscal year in which the small entity requirements are met, the right to freely depreciate arises at that moment.<\/span><\/p><p><span style=\"font-weight: 400;\">And once this right has been established, it does not disappear simply because the company grows in subsequent years.<\/span><\/p><p><span style=\"font-weight: 400;\">The key year is not the year in which the asset is amortized, but the year in which it begins to be used.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db904d6 elementor-widget elementor-widget-spacer\" data-id=\"db904d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3bfc29 elementor-widget elementor-widget-heading\" data-id=\"b3bfc29\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The \u201cbuffer period\u201d after exceeding 10 million\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb51a5f elementor-widget elementor-widget-spacer\" data-id=\"eb51a5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a23623f elementor-widget elementor-widget-text-editor\" data-id=\"a23623f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The law provides for a kind of transition margin. When a company reaches \u20ac10 million in turnover for the first time, it does not immediately lose its tax incentives.<\/span><\/p><p><span style=\"font-weight: 400;\">During the following three financial years, it can continue to apply to them if it has met the requirements in the financial year in which the threshold is exceeded and in the two previous years.<\/span><\/p><p><span style=\"font-weight: 400;\">This allows for the planning of significant investments without having to put strategic decisions on hold due to a one-off change in size.<\/span><\/p><p><span style=\"font-weight: 400;\">Exceeding the limit does not imply an automatic break: there is continuity, but it is conditional in the background.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3118aa5 elementor-widget elementor-widget-spacer\" data-id=\"3118aa5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dba26c2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dba26c2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-50fbac0\" data-id=\"50fbac0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3c5a9f8 elementor-widget elementor-widget-heading\" data-id=\"3c5a9f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What happens if not everything is amortized in the first fiscal year\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da953a6 elementor-widget elementor-widget-text-editor\" data-id=\"da953a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">In practice, it is not always in the interest to amortize 100% of the investment in a single fiscal year for tax purposes. Sometimes this is due to results, sometimes to prudence.<\/span><\/p><p><span style=\"font-weight: 400;\">Administrative doctrine clarifies that the outstanding amortization can continue to be applied in subsequent fiscal years, even if in those fiscal years the company is no longer considered a small entity.<\/span><\/p><p><span style=\"font-weight: 400;\">The incentive is \u201cactivated\u201d when the asset comes into operation; its application can be extended over time.<\/span><\/p><p><span style=\"font-weight: 400;\">Not amortizing everything at the beginning does not mean losing what is outstanding later.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a9535d elementor-widget elementor-widget-spacer\" data-id=\"5a9535d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-734811d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"734811d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e7b52a8\" data-id=\"e7b52a8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e4c82a5 elementor-widget elementor-widget-heading\" data-id=\"e4c82a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The requirement that does not allow for oversights: the workforce\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fcc6465 elementor-widget elementor-widget-text-editor\" data-id=\"fcc6465\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">This is where problems often arise. Tax relief is not granted simply for investing, but for investing and creating jobs.<\/span><\/p><p><span style=\"font-weight: 400;\">The rule requires that the average workforce increase compared to the twelve months prior to the asset coming into operation and that this increase be maintained over a prolonged period.<\/span><\/p><p><span style=\"font-weight: 400;\">If this commitment is not fulfilled, the incentive is reversed, with adjustment and interest.<\/span><\/p><p><span style=\"font-weight: 400;\">The risk is not in investment, but in not sustaining the employment associated with it.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ded248b elementor-widget elementor-widget-spacer\" data-id=\"ded248b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5608594 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5608594\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ccae4ac\" data-id=\"ccae4ac\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1cf1c95 elementor-widget elementor-widget-heading\" data-id=\"1cf1c95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">A practical conclusion for growing companies\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-892c349 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"892c349\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a3160ca\" data-id=\"a3160ca\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-407774c elementor-widget elementor-widget-text-editor\" data-id=\"407774c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The administrative interpretation reinforces a key idea: taxation does not penalize growth if decisions are made at the right time.<\/span><\/p><p><span style=\"font-weight: 400;\">Investing while still meeting the requirements allows companies to consolidate incentives that will accompany them even after they cease to be SMEs. However, this requires planning, monitoring, and real control of the labor commitments made.<\/span><\/p><p><span style=\"font-weight: 400;\">It is not a question of size, but of timing and consistency.<\/span><\/p><p><span style=\"font-weight: 400;\">Depreciation freedom is a planning tool, not an accounting automatism.<\/span><\/p><p><span style=\"font-weight: 400;\">You can contact this professional firm for any questions or clarifications you may have in this regard.<\/span><\/p><p><span style=\"font-weight: 400;\">For further information, please consult <\/span><a href=\"https:\/\/www.gremicat.es\/en\/tax-and-accounting-advice\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Tax Advice<\/span><span style=\"font-weight: 400;\">.<\/span><\/a><\/p><p><span style=\"font-weight: 400;\">If you find this interesting, please share it on social media. Thank you!<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-470dbb3 elementor-widget elementor-widget-spacer\" data-id=\"470dbb3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The common mistake is to think that losing SME status means losing all pending incentives at once. This is not always the case.<\/p>\n","protected":false},"author":1,"featured_media":9041096,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[873],"tags":[],"class_list":["post-9041092","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>How to continue amortizing even if it is no longer considered an SME - gremicat<\/title>\n<meta name=\"description\" content=\"The common mistake is to think that losing SME status means losing all pending incentives at once. 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