Freedom of depreciation for investments that generate employment may be freely depreciated investments made in new items of tangible fixed assets and real estate investments, with the following conditions: during the 24 months following the beginning of the period that goods brought into use the total average staff increase in relation to the average number of the previous 12 months and this increase is maintained for a further period of another 24 months. That the maximum amount of investment freely the redemption does not exceed the amount obtained by multiplying the figure of 120,000 euros for the increase in total average number calculated to two decimal places. 3. Freedom of depreciation for investment and sustainable employment Investment in new plant and equipment items and real estate investments pertaining to economic activities, made available to the pharmacist in the years 2009 and 2010 may be redeemed freely provided that, during the 24 months the starting date of the tax period (January 1) in which the elements are purchased and brought into use, the total average number of the pharmacy is maintained on the average number of the previous 12 months.
“That is, they may repay freely provided that keep the total average number of years before purchasing the asset, the next 2 years “, stresses Briales. 4. New items Accelerated Depreciation of tangible fixed assets and real estate investments may be amortized in relation to the quotient obtained by multiplying by 2 the coefficient of linear depreciation in the standard maximum formally adopted amortization tables. .