New regulations 2026

Main tax changes introduced by Royal Decree-Law 7/2026, of March 20, which approves the Comprehensive Response Plan to the Crisis in the Middle East

CORPORATION TAX

With effect for tax periods that, starting on or after 1 January 2025, have not ended by 22 March 2026, Article 37 of Royal Decree-Law 7/2026, of March 20, introduces the following modifications to Law 27/2014, of November 27, on Corporate Income Tax:

• Amendment to the Seventeenth Additional Provision of Law 27/2014, on Corporate Income Tax, “Freedom of depreciation in investments that use energy from renewable sources”

Article 37 One of Royal Decree-Law 7/2026, of March 20, 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 37 One of Royal Decree-Law 7/2026)

• Amendment to the Eighteenth Additional Provision of Law 27/2014, on Corporate Income Tax, “Freedom of depreciation in certain vehicles and in new charging infrastructures”.

Article 37 Two of Royal Decree-Law 7/2026, of March 20, modifies the Eighteenth Additional Provision of Law 27/2014, of November 27, on Corporate Income Tax, extending, with 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 beginning in the year 2026, and therefore be able to 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 37 Two of Royal Decree-Law 7/2026)

por el que se aprueba el Plan Integral de Respuesta a la Crisis en Oriente Medio.(BOE, 21-marzo-2026)