Issues to take into account when settling the Tax in 2023
We inform you of the main news for the 2023 Companies Campaign.
Accelerated depreciation of certain vehicles
With effects for tax periods beginning on or after January 1, 2023, Law 31/2022, of December 23, introduces with the eighteenth Additional Provision of the LIS a new assumption of accelerated amortization for investments in the following types of electric vehicles, according to the definition of Annex II of the General Vehicle Regulations, approved by Royal Decree 2822/1998, of December 23:
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Fuel Cell Electric Vehicle (FCV)
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Fuel Cell Hybrid Electric Vehicle (FCHV)
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Battery Electric Vehicle (BEV)
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Extended Range Electric Vehicle (REEV)
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Plug-in hybrid electric vehicle (PHEV)
The vehicles must be new, be used for economic activities and come into operation in the tax periods beginning in 2023, 2024 and 2025.
Meeting the above 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.
With effect from June 30, 2023 , as a consequence of the modification of the eighteenth Additional Provision of the LIS by article 190 of Royal Decree-Law 5/2023, this case of accelerated amortization is extended to investments in new charging infrastructure for electric vehicles , of normal power or high power, in the terms defined in article 2 of Directive 2014/94/EU of the European Parliament and of the Council, of October 22, 2014, regarding the implementation of an infrastructure for alternative fuels, affecting economic activities, and that come into operation in the tax periods that begin in 2023, 2024 and 2025 .
For the application of this accelerated amortization assumption, the taxpayer must :
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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 duly authorized installer registered in the Integrated Industrial Registry, regulated in title IV of Law 21/1992, of July 16, on Industry, and in its regulatory development regulations.
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Obtain the electrical installation certificate completed by the competent Autonomous Community.