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New regulations for 2023

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Main tax changes introduced by Royal Decree-Law 5/2023 of June 28, which adopts and extends certain measures in response to the economic and social consequences of the War in Ukraine, in support of the reconstruction of the island of La Palma and other situations of vulnerability; of transposition of European Union Directives

Real Decreto-ley 5/2023, de 28 de junio,

por el que se adoptan y prorrogan determinadas medidas de respuesta a las consecuencias económicas y sociales de la Guerra de Ucrania, de apoyo a la reconstrucción de la isla de La Palma y a otras situaciones de vulnerabilidad; de transposición de Directivas de la Unión Europea en materia de modificaciones estructurales de sociedades mercantiles y conciliación de la vida familiar y la vida profesional de los progenitores y los cuidadores; y de ejecución y cumplimiento del Derecho de la Unión Europea.  

CORPORATION TAX

With effect from June 30, 2023 is modified by article 190 of RD -Law 5/2023 the eighteenth Additional Provision of Law 27/2014, of November 27, on Corporate Tax, establishing new cases of accelerated amortization:

The 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 22 October 2014, relating to the implementation of an infrastructure for alternative fuels, affecting economic activities, and coming into operation in the tax periods starting in the years 2023, 2024 and 2025, 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.

For the application of the accelerated amortization regulated in the previous section, compliance with the following requirements be required

  1. Contribution of the required 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, which approves the low voltage electrical regulations, prepared by the authorized installer duly registered in the Integrated Industrial Registry, regulated in Title IV of Law 21/1992, of July 16, on Industry, and in its implementing regulations.

  2. Obtaining the electrical installation certificate completed by the competent Autonomous Community.