Issues to take into account when settling the Tax in 2023
We inform you of the main news for the 2023 Companies Campaign.
Freedom of amortization of installations that use energy from renewable sources
Royal Decree-Law 18/2022, of October 18, introduces with the seventeenth Additional Provision of the LIS a new assumption of freedom of amortization by which taxpayers will be able to amortize freely, in tax periods that begin or end in 2023, investments made in facilities :
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Intended for self-consumption of electrical energy that use energy from renewable sources in accordance with what is defined in Royal Decree 244/2019, of April 5.
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For thermal use for own consumption that use energy from renewable sources , that replace installations that use energy from non-renewable fossil sources and that are made available to the taxpayer from the entry into force of Royal Decree-Law 18/2022 (October 20) and come into operation in 2023.
The objective of this measure is to promote the displacement of fossil fuels by renewable energies produced locally to contribute to improving the competitiveness of Spanish companies, the fight against climate change and improving the country's energy security.
Subsequently, Royal Decree-Law 8/2023, of December 27, has modified the seventeenth Additional Provision of the LIS to extend this assumption of freedom of amortization for one more year , so The aforementioned investments may also be freely amortized in the tax periods that begin or end in 2024, when they come into operation in 2024.
Therefore, the mentioned investments must be made available to the taxpayer as of November 20, 2022 and come into operation in 2023 and 2024.
The amount of the investment that will be able to benefit from the freedom of amortization regime will be 500,000 euros.
For the application of this assumption of freedom of amortization, it is necessary that during the 24 months following the start date of the tax period in which the acquired elements come into operation the total average workforce of the entity is maintained with respect to the average workforce of the previous twelve months .
To calculate the total average workforce of the entity, the people employed will be taken, in the terms provided by labor legislation, taking into account the contracted day in relation to the full day.
Keep in mind:
The ERTE derived from the situations provided for in Royal Decree-Law 8/2020 determine, for the purposes of calculating the average workforce provided for in article 38 of the LIS, that The part of the employment contract that is temporarily suspended is not counted.
In addition, taxpayers must be in possession of the following documentation proving that the investment uses energy from from renewable sources:
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In the case of generation of electrical energy , the Exploitation Authorization and, in the case of facilities with surpluses, the accreditation of the registration in the Administrative Registry of electrical energy production facilities (RAIPREE) or, in the case of installations of less than 100kW, the Electrical Installations Certificate (CIE) in accordance with the Low Voltage Electrotechnical Regulation, in accordance with the provisions of Royal Decree 244/2019, of April 5 .
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In the case of renewable gas production systems (biogas, biomethane, renewable hydrogen), the accreditation of registration in the Registry of gas production facilities from renewable sources regulated in the article 19 of Royal Decree 376/2022, of May 17.
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In the case of thermal renewable energy generation systems (heat and cold) industrial or process , accreditation of registration in the registry or report of the competent body in the Autonomous Community.
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In the case of thermal renewable energy generation systems (heat and cold) for air conditioning or domestic hot water generation , energy efficiency certificate issued by the competent technician after the investments have been made, indicating the incorporation of these systems with respect to the certificate issued before the beginning of the investments.
buildings and those facilities that are mandatory under the regulations of the Technical Building Code , approved by the Royal Decree 314/2006, of March 17, unless the installation has a nominal power higher than the minimum required.
This assumption of freedom of amortization is incompatible with the assumption of freedom of amortization of article 102 of the LIS provided for small entities, so these entities must choose to apply one of the two tax incentives.
Keep in mind:
Self-consumption of electrical energy will be understood as the consumption by one or more consumers of electrical energy coming from production facilities close to the consumption facilities and associated with them. Self-consumption modalities are established:
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Supply modality with self-consumption without surpluses. In this modality, an anti-dump mechanism must be installed to prevent the injection of excess energy into the transportation or distribution network.
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Supply modality with self-consumption with surpluses. In this modality, production facilities close to and associated with consumption facilities will be able, in addition to supplying energy for self-consumption, to inject surplus energy into the transportation and distribution networks.
Keep in mind:
Renewable energy is considered:
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That coming from non-fossil renewable sources , that is, wind energy, solar energy (solar thermal and solar photovoltaic) and geothermal energy, ambient energy, tidal energy, wave energy and other types of energy ocean energy, hydropower and energy from biomass, landfill gases, wastewater treatment plant gases, and biogas, as defined in Directive (EU) 2018/2001.
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In the case of electrical energy production facilities , only renewable energy will be considered that which comes from facilities in category b) of article 2.1 of Royal Decree 413/2014, of 6 June.
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In the case of installations that use electrically driven heat pumps only their use for heat will be considered renewable energy based on a seasonal factor performance (SCOPnet) of 2.5 in accordance with the Commission Decision 2013/114/EU of March 1, 2013.
In the event that such pumps are used for cold , they will only be considered to produce renewable energy when the refrigeration system operates above the minimum efficiency requirement expressed as a primary seasonal performance factor and this is at least 1.4 (SPFplow), in accordance with the provisions of Commission Delegated Regulation (EU) 2022/759 of December 14, 2021 amending Annex VII of Directive (EU) 2018 /2001.
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In the case of thermal renewable energy generation systems (heat and cold) for air conditioning or domestic hot water generation, it will only be understood that the consumption of non-renewable primary energy has been improved when the non-renewable primary energy consumption indicator is reduced by at least 30 percent, or an improvement in the energy rating of the facilities is achieved to obtain an energy class "A" or "B", on the same rating scale .