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Spain Repeals Royal Decree-Law That Extended Certain Depreciation Benefits and Increased Simplified VAT Threshold to 2026

|Approved Changes|Spain
Spain

Spain published the Congressional Resolution of 27 January 2026 in the Official Gazette on 28 January 2026, which repeals Royal Decree-Law 16/2025 of 23 December 2026. As previously reported, Royal Decree-Law 16/2025 had extended certain depreciation benefits for electric vehicles and investments in installations for the self-consumption of electricity using energy from renewable sources, as well as the increased threshold (EUR 250,000, instead of EUR 150,000) for the application of the sim…

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