Assumptions of freedom of amortization (DA 17 and 18 LIS)

In relation to the application of the assumptions of freedom of amortization of investments in facilities that use energy from renewable sources and in certain vehicles and in new charging infrastructures, regulated respectively in the seventeenth and eighteenth additional provisions of the LISArticle 17 of Royal Decree-Law 16/2025, of December 23, which extends certain measures to address situations of social vulnerability and adopts urgent measures in tax and social security matters, and Article 13 of Royal Decree-Law 2/2026, of February 3, which adopts urgent measures to address situations of social vulnerability in tax matters and relating to the resources of territorial financing systems, must be taken into account during their respective periods of validity.

Likewise, Article 37 of Royal Decree-Law 7/2026, of March 20, which approves the Comprehensive Response Plan to the Crisis in the Middle East, contains modifications that affect these provisions, with effects for tax periods that, starting from January 1, 2025, had not concluded at the entry into force of this Royal Decree-Law (March 22, 2026).

You can check the details of these incentives in the paragraph «Freedom to depreciate certain vehicles and new charging infrastructureand in the section 1d) of paragraph "Other assumptions of freedom of amortization" from Chapter 5 of this Practical Manual.