Accelerated depreciation of certain vehicles and new charging infrastructure

Regulations: Eighteenth Additional Provision LIS

As of January 1, 2023, amortization is allowed based on the coefficient resulting from multiplying by 2 the maximum linear amortization coefficient provided in the officially approved amortization tables in two cases:

1. Investments in new vehicles FCV , FCHV , BEV , REEV or PHEV , provided that the following requirements and conditions are met:

   • That they are new vehicles FCV , FCHV , BEV , REEV or PHEV , defined in Annex II of the General Vehicle Regulations, approved by Royal Decree 2822/1998, of December 23.

   • That they are involved in economic activities.

   • That come into operation in the tax periods beginning in 2023, 2024 and 2025.

   Precision:

   In accordance with the aforementioned Annex II, the following vehicles have such consideration:

   a. Fuel Cell Electric Vehicle (FCV): electric vehicle that exclusively uses electrical energy from an onboard hydrogen fuel cell.

   b. Fuel Cell Hybrid Electric Vehicle (FCHV): fuel cell electric vehicle that also equips rechargeable electric batteries.

   c. Battery Electric Vehicle (BEV): electric vehicle that uses exclusively electric batteries rechargeable from an external electrical energy source as propulsion energy storage systems. The possibility of also including a regenerative braking system that charges the batteries during stops and braking is not excluded.

   d. Extended Range Electric Vehicle (REEV): electric vehicle that, meeting all the conditions of a battery-powered electric vehicle, also incorporates an internal combustion engine

   e. Plug-in hybrid electric vehicle (PHEV): hybrid electric vehicle, provided with batteries that can be recharged from an external electrical energy source, which at will can be propelled only by its electric motor(s).

2. Investments in new electric vehicle charging infrastructure, provided that the following conditions are met:

   • That they are new infrastructures for recharging electric vehicles, of normal power or high power, in the terms defined in article 2 of the Directive 2014/94/ EU , of the European Parliament and of the Council, of October 22, 2014, relating to the implementation of an infrastructure for alternative fuels.

   • That they are affected to economic activities.

   • That come into operation in the tax periods that begin in the years 2023, 2024 and 2025 .

For its application, compliance with the following requirements will also be required:

1.  ##10008195####10008195##Contribution of the mandatory technical documentation, according to the characteristics of the installation, in the form of a Project or Report, provided for in Royal Decree 842/2002, of August 2, by which it is approved the electrotechnical regulation for low voltage, prepared by the authorized installer duly registered in the Integrated Industrial Registry, regulated in title IV of Law 21/1992, of July 16, on Industry, and in its implementing regulations.

2.  ##10008195####10008195##Obtaining the electrical installation certificate completed by the competent Autonomous Community.