6. Transmission of assets that have enjoyed freedom of amortization: excess deducted amortization with respect to deductible amortization

Regulations: Additional provisions of the Thirtieth and Fifty-ninth Law PIT

When the transfer of vehicles or charging facilities that have benefited from the freedom of depreciation provided for in the Eighteenth Additional Provision of the occurs in the 2025 financial year LIS as well as in the case of transfer of assets that have benefited from the free amortization provided for in the Eleventh Additional Provision of the consolidated text of the LISFor the calculation of the capital gain or loss that may result from the transfer, the acquisition value will not be reduced by the amount of the tax-deductible amortizations that exceed those that would have been tax-deductible had the transfer not been applied.

The aforementioned excess, that is, the difference between the amortization carried out and the corresponding amortization, will be considered by the transferor as the full income from the economic activity in the tax period in which the transfer is made.