New features published in INFORMA 2026

New items published in the INFORMA programme during March

With effect for tax periods beginning on or after January 1, 2025, that have not ended by March 22, 2026 HE extension, when the entry into operation takes place in 2025 and 2026the tax benefit of freedom of amortization in investments made in facilities intended for self-consumption of electrical energy.

It can be applied, in tax periods beginning on or after January 1, 2025, and not having ended by March 22, 2026 the tax benefit of amortization freedom in investments made in new electric vehicles, as well as the investments in new charging infrastructure of electric vehicles.

The Cuban state importers are not considered public law entities for the purposes of the deductibility of impairment losses.

He expense arising from the transfer of compensation obligations, that an entity has had to face, could be considered tax-deductibleprovided that it meets the legally established conditions in terms of accounting registration.

The RIC arrangement prior to completion of the deadline investment maintenance will result in the taxpayer proceeding to integration into the taxable base of the IS of the amounts that once gave rise to the reduction in the taxable base. On the other hand, maintain the reserve on balance sheet not separated from other reserves or maintaining the reserve on the balance sheet without it being properly identified constitutes the objective element of the tax offense but does not entail the loss of the tax benefit.