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New regulations for 2025

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Main tax changes introduced by 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.

CORPORATION TAX

Article 17 of Royal Decree-Law 16/2025, of December 23, introduces the following modifications to Law 27/2014, of November 27, on Corporate Income Tax:

  • MODIFICATION OF THE SEVENTEENTH ADDITIONAL PROVISION OF LAW 27/2014, ON CORPORATE INCOME TAX, “FREEDOM OF AMORTIZATION IN INVESTMENTS THAT USE ENERGY FROM RENEWABLE SOURCES”

 Effective for tax periods beginning on or after January 1, 2025Article 17 One of Royal Decree-Law 16/2025, of December 23, modifies the Seventeenth Additional Provision of Law 27/2014, of November 27, on Corporate Income Tax, extending to tax periods beginning or ending in 2025 and 2026, when the entry into operation occurs in 2025 and 2026respectively, the tax benefit of freedom of depreciation in investments made in facilities intended for self-consumption of electrical energyas well as those installations for thermal use for own consumption, provided that they used energy from renewable sources and replaced installations that consumed energy from non-renewable fossil sources.

(Additional Provision Seventeen of Law 27/2014 is amended by Article 17 One of Royal Decree-Law 16/2025) 

  • MODIFICATION OF THE EIGHTEENTH ADDITIONAL PROVISION OF LAW 27/2014, ON CORPORATE INCOME TAX, “FREEDOM OF AMORTIZATION IN CERTAIN VEHICLES AND IN NEW RECHARGING INFRASTRUCTURES”

With effect for tax periods beginning on or after January 1, 2025 that have not ended by December 25, 2025Article 17 Two of Royal Decree-Law 16/2025, of December 23, modifies the Eighteenth Additional Provision of Law 27/2014, of November 27, on Corporate Income Tax, extendingWith the aim of encouraging the purchase of "plug-in" and battery-powered electric vehicles, the tax benefit of the freedom of amortization for those investments in new FCV, FCHV, BEV, REEV or PHEV vehicles, as defined in Annex II of the General Vehicle Regulations, approved by Royal Decree 2822/1998, of December 23, related to economic activities and that become operational in the tax period that begins in year 2026, and can therefore be freely amortized.

Likewise, The freedom of amortization for investments in new electric vehicle charging infrastructure is extended to tax periods beginning in 2026.of normal or high power, as defined in Article 2 of Regulation (EU) 2023/1804 of the European Parliament and of the Council of 13 September 2023 on the deployment of an infrastructure for alternative fuels and repealing Directive 2014/94/ EU, related to economic activities, and that become operational in the tax periods beginning in 2026.

(The Eighteenth Additional Provision of Law 27/2014 is amended by Article 17 Two of Royal Decree-Law 16/2025)

Real Decreto-ley 16/2025, de 23 de diciembre,

por el que se prorrogan determinadas medidas para hacer frente a situaciones de vulnerabilidad social, y se adoptan medidas urgentes en materia tributaria y de Seguridad Social.