The part of the quotas applicable to recovery of the cost of the asset will be deductible expense with the limit apply to the cost of the asset triple the coefficient of depreciation laying tables for the good in question. 7. Accelerated depreciation of assets subject to reinvestment may amortize the items of plant and equipment and investment property affections in which materializes the reinvestment of the total amount obtained in onerous transmission of elements of elements of tangible affection, according to the coefficient which results from multiplying by 3 maximum straight-line depreciation coefficient laid down in tables, provided that the following requirements are met: the transmitted item than for pecuniary, not remain applicable in lucrative transmissions. That investment is perform within the period between the year prior to the date of delivery or provision of the transmitted element and the three subsequent years. That will reinvest the total amount obtained in the transmission. When the invested amount is lower or higher than that obtained in the transmission, the accelerated depreciation applies only on the amount of such forwarding is subject to reinvestment. 8. Implementation of deductions by technological innovation and development of information and communication technologies quantities intended for computer applications, programs, new computers, access to Internet, etc have a deduction in quota for 2009.
Technological innovation: 8% promotion of technologies of information and communication: 6% 9. Application of deductions in the fee for training expenses the amounts earmarked for the pharmacist training courses during 2009 or employees have an additional deduction in the tax apart from its consideration as a deductible expense – from 2 / 4%. 10. Health insurance premiums (Sanitas, MAPFRE, Cajasalud, Asisa, etc..) Quantities provided for sickness insurance premiums paid for coverage of the taxpayer, spouse and their children under the age of 25 years who live with him, with a limit of 500 euros per person per year can deduct as an expense of the yields of the pharmacy.