News published in INFORMA 2023

News published in INFORMA during the month of JULY

With from 30 June 2023 investments in new electric vehicle charging infrastructure may amortized based on the coefficient resulting from multiplying by the maximum linear amortization coefficient provided for in the officially approved amortization tables.

For the application of accelerated amortization the following requirements will be required Provision of the technical documentation and obtaining the electrical installation certificate .

When an asset consists of naturally separable parts that have different useful lives, each of these parts must be amortized as established in the applicable accounting regulations.

A photovoltaic solar plant may be included within the Renewable power plants of the amortization table of letter a) of section 1 of article 12 of the LIS, and the structure that will support the installation of photovoltaic panels could be considered included in the category of Other installations , whose maximum linear amortization coefficient is 10% and its maximum amortization period is 20 years.

The deduction in article 36.3 of the LIS is configured around the expenses incurred in each tax period related to the development of certain activities. To determine the expenses that generate the right to the deduction in each tax period it will be necessary to look at those that have such qualification from an accounting point of view in said periods .

A musical group that receives a fixed amount for its performances, does not generate the right to the deduction , provided for in article 36.3 of the LIS, to the extent that it does not assume the risk of developing the production and exhibition activities of the shows.