Skip to main content
Practical Manual of Companies 2023.

Accelerated depreciation of certain vehicles and new charging infrastructure

1. Accelerated depreciation of electric vehicles

Regulation:  DA 18.1 LIS

With effect for tax periods beginning on or after January 1, 2023, investments made in certain vehicles that meet the following requirements:

  • Investments can only be made in the following types of electric vehicles, as defined in Annex II of the General Vehicle Regulations, approved by Royal Decree 2822/1998, of December 23:

    • Fuel Cell Electric Vehicle (FCV)

    • Fuel Cell Hybrid Electric Vehicle (FCHV)

    • Battery Electric Vehicle (BEV)

    • Extended Range Electric Vehicle (REEV)

    • Plug-in hybrid electric vehicle (PHEV)

  • The vehicles must be new and be used for economic activities .

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

2. Accelerated amortization of new charging infrastructure

Regulation:  DA 18.2 LIS

With effect from June 30, 2023, investments in new charging infrastructure that meet the following requirements may be amortized based on the coefficient resulting from multiplying by 2 the maximum linear amortization coefficient provided for in the officially approved amortization tables:

  • They must be affected to economic activities and come into operation in the tax periods that begin in the years 2023, 2024 and 2025.

  • Additionally, the taxpayer must:

    • Provide 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, 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.

    • Obtain the electrical installation certificate completed by the competent Autonomous Community.

3. Filling in form 200

When accelerated amortization is or has been applied to any of the investments regulated in the eighteenth Additional Provision of the LIS, the following adjustments must be made in the boxes [ 00775] and [00776] «Accelerated amortization of certain vehicles and new charging infrastructure (DA 18 LIS) » from page 12 of model 200:

  • In box [00776] of reductions, the excess of amortization that is tax deductible over the accounting amortization related to any of the investments referred to will be entered. in the tax period being declared.

  • In box [00775] of increases, the amount of amortization relating to any of the investments referred to, recorded in the tax period object of declaration and which, by application of the aforementioned rules, will be entered. tax periods, would have already been deducted in previous tax periods through the corresponding decrease or negative adjustment to the accounting result. Likewise, in the event of transmission of element that has benefited from accelerated depreciation, in the tax period in which it is transferred, the amount of the negative adjustments made with previously and that have not yet been positively integrated into the tax base.