Capital gains and losses

Determining the amount of capital gains or losses: general rules

Transfer of vehicles or charging facilities that have enjoyed freedom of amortization

Regardless of the method used to determine the net return on economic activity (direct or objective estimation), in the event of the transfer in the year 2024 of vehicles or charging facilities that have enjoyed the freedom of depreciation provided for in the Eighteenth Additional Provision of the LIS , for the calculation of the capital gain or loss, the acquisition value will not be reduced by the amount of the depreciation deducted for tax purposes that exceeds that which would have been deductible for tax purposes if the former had not been applied.

The aforementioned excess (that is, the difference between the amortization carried out and the amount that would have been due) will be considered, for the transferor, as the full income from the economic activity in the tax period in which the transfer is made.