

If your Conjuration skill level is high, you can regain significantly more magicka than you originally cast. At that point, you regain magicka equivalent to the base cost of the spell (as with all absorbed spells). However, no summoning portal or summoned creature appears.

This bug is fixed by version 1.2.3 of the Unofficial Skyrim Patch.A vampire taking the Necromage perk before taking both the Atronach Perk and Atronach Stone can reach a permanent 100% spell absorption, thus becoming immune to all spells affected by Spell Absorption.This bug is fixed by version 1.3.0 of the Unofficial Skyrim Patch.This glitch makes it possible for all races to reach 100% Magic Absorption, depending on the strength of the potion consumed. Using a Fortify Restoration potion or a Fortify Destruction potion before either activating the Atronach Stone or getting the Atronach Perk will permanently boost their effects.However, there are two glitches to boost this to 100%: Other characters can have at most 80% Magic Absorption, using the Atronach Stone and Atronach perk from Alteration skill. This can be achieved with the Breton racial power Dragonskin along with the Atronach Stone as the active Standing Stone. In the vanilla game, and without using glitches or bugs, a value of 100% is only temporarily possible. However if the effect had no associated Magicka cost you will not gain any Magicka from it. Therefore it is possible for Magic Absorption to negate effects of shouts, poison, diseases, weapon enchantments, various debuffs, etc. Normal damage from melee or ranged attacks.

Interestingly, Magic Absorption works not only with spells but also with every effect in the game that is not the following: However, do note that Magic Absorption is calculated before Magic Resistance, so even if it doesn't activate you're still eligible for damage reduction from your Magic and Elemental Resistance.
SKYRIM CREATION KIT MAGIC EFFECT FULL
If it doesn't activate, you take full damage from the spell as normal. If it activates you take no damage from an enemy spell and, if the spell had a Magicka cost, you gain Magicka equal to the base casting cost of the spell. Unlike Resist Magic which always reduces magic damage taken by a percentage displayed, Magic Absorption has a chance - equal to the percentage displayed - of completely blocking all damage.
