{"id":7554,"date":"2026-04-29T00:00:00","date_gmt":"2026-04-29T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/amortizacion-libre-de-vehiculos-electricos\/"},"modified":"2026-04-29T00:00:00","modified_gmt":"2026-04-29T00:00:00","slug":"amortizacion-libre-de-vehiculos-electricos","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/amortizacion-libre-de-vehiculos-electricos\/","title":{"rendered":"Amortizaci\u00f3n libre de veh\u00edculos el\u00e9ctricos"},"content":{"rendered":"<\/p>\n<p>#content .row&gt;div&gt;img.img-responsive, #content .row&gt;div&gt;img.text-img{ display: none; } #content div &gt; .cont-new-body &gt; .row&gt; .col-md-4 {     display: none; }<\/p>\n<p><span style=\"font-size:10px\"><em>Video elaborado con Inteligencia Artificial \u2013 NotebookLM<\/em><i>\u00a0<\/i><\/span><\/p>\n<p>Cuando presente el Impuesto sobre Sociedades (IS) de su empresa de 2025 y de 2026, recuerde que podr\u00e1 amortizar libremente y sin necesidad de aumentar su plantilla media de trabajadores los\u00a0<i>veh\u00edculos el\u00e9ctricos afectos a la actividad<\/i>\u00a0que haya adquirido y que hayan entrado en funcionamiento en dichos ejercicios (tal como ocurri\u00f3 en 2024).<\/p>\n<p>Para ello, eso s\u00ed, deber\u00e1 cumplir los siguientes requisitos:<\/p>\n<ul>\n<li>Es imprescindible que el veh\u00edculo adquirido sea nuevo (los de segunda mano no disfrutan de este incentivo).<\/li>\n<li>Debe tratarse de un veh\u00edculo el\u00e9ctrico, ya sea de bater\u00edas (BEV), de autonom\u00eda extendida (REEV), de c\u00e9lulas de combustible (FCV), h\u00edbrido de c\u00e9lulas de combustible (FCHV) o h\u00edbrido enchufable (PHEV).<\/li>\n<\/ul>\n<p>Tambi\u00e9n podr\u00e1 disfrutar de este incentivo por las inversiones en\u00a0<i>nuevas infraestructuras de recarga<\/i>\u00a0de veh\u00edculos el\u00e9ctricos\u00a0<i>\u2013de potencia normal o alta\u2013<\/i>\u00a0que entren en funcionamiento en 2025 o 2026.\u00a0En ese caso, es preciso que su empresa:<\/p>\n<ul>\n<li>Disponga de la\u00a0<i>documentaci\u00f3n t\u00e9cnica<\/i>\u00a0preceptiva para dicha instalaci\u00f3n, elaborada por un\u00a0<i>instalador autorizado<\/i>\u00a0y debidamente registrado en el Registro Integrado Industrial.<\/li>\n<li>Adem\u00e1s, su empresa debe obtener un\u00a0<i>certificado de instalaci\u00f3n el\u00e9ctrica diligenciado<\/i>\u00a0por la comunidad aut\u00f3noma competente.<\/li>\n<\/ul>\n<p>Si su empresa percibe alguna ayuda para la adquisici\u00f3n de veh\u00edculos el\u00e9ctricos o la instalaci\u00f3n de puntos de recarga, dicho ingreso podr\u00e1 tratarlo como una subvenci\u00f3n de capital y tributar por \u00e9l en el IS poco a poco, a medida que amortice contablemente el activo que haya adquirido.<\/p>\n<p>\u00a0<\/p>\n<p> Nuestros profesionales ayudar\u00e1n a su empresa a optimizar su tributaci\u00f3n y sacar el m\u00e1ximo provecho a los incentivos que se han aprobado por la adquisici\u00f3n de veh\u00edculos el\u00e9ctricos y la instalaci\u00f3n de puntos de recarga.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>#content .row&gt;div&gt;img.img-responsive, #content .row&gt;div&gt;img.text-img{ display: none; } #content div &gt; .cont-new-body &gt; .row&gt; .col-md-4 { display: none; } Video elaborado con Inteligencia Artificial &ndash; NotebookLM&nbsp; Cuando presente el Impuesto sobre Sociedades (IS) de su empresa de 2025 y de 2026, recuerde que podr&aacute; amortizar libremente y sin necesidad de aumentar su plantilla media de trabajadores [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":7555,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-7554","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Amortizaci\u00f3n libre de veh\u00edculos el\u00e9ctricos | Contem Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.contem.es\/es\/amortizacion-libre-de-vehiculos-electricos\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Amortizaci\u00f3n libre de veh\u00edculos el\u00e9ctricos | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"#content .row&gt;div&gt;img.img-responsive, #content .row&gt;div&gt;img.text-img{ display: none; } #content div &gt; .cont-new-body &gt; .row&gt; .col-md-4 { display: none; } Video elaborado con Inteligencia Artificial &ndash; NotebookLM&nbsp; Cuando presente el Impuesto sobre Sociedades (IS) de su empresa de 2025 y de 2026, recuerde que podr&aacute; amortizar libremente y sin necesidad de aumentar su plantilla media de trabajadores [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.contem.es\/es\/amortizacion-libre-de-vehiculos-electricos\/\" \/>\n<meta property=\"og:site_name\" content=\"Contem Assessors\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-29T00:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.contem.es\/wp-content\/uploads\/2016\/06\/touch-icon-contem.png\" \/>\n<meta name=\"author\" content=\"rss\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@contemassessors\" \/>\n<meta name=\"twitter:site\" content=\"@contemassessors\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"rss\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/amortizacion-libre-de-vehiculos-electricos\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/amortizacion-libre-de-vehiculos-electricos\\\/\"},\"author\":{\"name\":\"rss\",\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/#\\\/schema\\\/person\\\/c1284c1e1887128f110dc4a88f6137ae\"},\"headline\":\"Amortizaci\u00f3n libre de veh\u00edculos el\u00e9ctricos\",\"datePublished\":\"2026-04-29T00:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/amortizacion-libre-de-vehiculos-electricos\\\/\"},\"wordCount\":337,\"publisher\":{\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/amortizacion-libre-de-vehiculos-electricos\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.contem.es\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/amortizacionve-bcSize-650x118-1.png\",\"articleSection\":[\"Fiscal\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/amortizacion-libre-de-vehiculos-electricos\\\/\",\"url\":\"https:\\\/\\\/www.contem.es\\\/es\\\/amortizacion-libre-de-vehiculos-electricos\\\/\",\"name\":\"Amortizaci\u00f3n libre de veh\u00edculos el\u00e9ctricos | Contem Assessors\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/amortizacion-libre-de-vehiculos-electricos\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/amortizacion-libre-de-vehiculos-electricos\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.contem.es\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/amortizacionve-bcSize-650x118-1.png\",\"datePublished\":\"2026-04-29T00:00:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/amortizacion-libre-de-vehiculos-electricos\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.contem.es\\\/es\\\/amortizacion-libre-de-vehiculos-electricos\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/amortizacion-libre-de-vehiculos-electricos\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.contem.es\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/amortizacionve-bcSize-650x118-1.png\",\"contentUrl\":\"https:\\\/\\\/www.contem.es\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/amortizacionve-bcSize-650x118-1.png\",\"width\":650,\"height\":118},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/amortizacion-libre-de-vehiculos-electricos\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inici\",\"item\":\"https:\\\/\\\/www.contem.es\\\/es\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Amortizaci\u00f3n libre de veh\u00edculos el\u00e9ctricos\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/#website\",\"url\":\"https:\\\/\\\/www.contem.es\\\/es\\\/\",\"name\":\"Contem Assessors\",\"description\":\"Fiscal, comptable , laboral , jur\u00eddic , econ\u00f2mic i assegurances\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.contem.es\\\/es\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/#organization\",\"name\":\"Contem Assessors\",\"url\":\"https:\\\/\\\/www.contem.es\\\/es\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.contem.es\\\/wp-content\\\/uploads\\\/2016\\\/06\\\/touch-icon-contem.png\",\"contentUrl\":\"https:\\\/\\\/www.contem.es\\\/wp-content\\\/uploads\\\/2016\\\/06\\\/touch-icon-contem.png\",\"width\":120,\"height\":120,\"caption\":\"Contem Assessors\"},\"image\":{\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/x.com\\\/contemassessors\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/contem-assessors\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.contem.es\\\/es\\\/#\\\/schema\\\/person\\\/c1284c1e1887128f110dc4a88f6137ae\",\"name\":\"rss\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/ab3bd31bf66b0e143141b04dbe6aa5f58290e800756006b9aef442f9b1e697cb?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/ab3bd31bf66b0e143141b04dbe6aa5f58290e800756006b9aef442f9b1e697cb?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/ab3bd31bf66b0e143141b04dbe6aa5f58290e800756006b9aef442f9b1e697cb?s=96&d=mm&r=g\",\"caption\":\"rss\"},\"url\":\"https:\\\/\\\/www.contem.es\\\/es\\\/author\\\/rss\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Amortizaci\u00f3n libre de veh\u00edculos el\u00e9ctricos | Contem Assessors","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.contem.es\/es\/amortizacion-libre-de-vehiculos-electricos\/","og_locale":"es_ES","og_type":"article","og_title":"Amortizaci\u00f3n libre de veh\u00edculos el\u00e9ctricos | Contem Assessors","og_description":"#content .row&gt;div&gt;img.img-responsive, #content .row&gt;div&gt;img.text-img{ display: none; } #content div &gt; .cont-new-body &gt; .row&gt; .col-md-4 { display: none; } Video elaborado con Inteligencia Artificial &ndash; NotebookLM&nbsp; Cuando presente el Impuesto sobre Sociedades (IS) de su empresa de 2025 y de 2026, recuerde que podr&aacute; amortizar libremente y sin necesidad de aumentar su plantilla media de trabajadores [&hellip;]","og_url":"https:\/\/www.contem.es\/es\/amortizacion-libre-de-vehiculos-electricos\/","og_site_name":"Contem Assessors","article_published_time":"2026-04-29T00:00:00+00:00","og_image":[{"url":"https:\/\/www.contem.es\/wp-content\/uploads\/2016\/06\/touch-icon-contem.png","type":"","width":"","height":""}],"author":"rss","twitter_card":"summary_large_image","twitter_creator":"@contemassessors","twitter_site":"@contemassessors","twitter_misc":{"Escrito por":"rss","Tiempo de lectura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.contem.es\/es\/amortizacion-libre-de-vehiculos-electricos\/#article","isPartOf":{"@id":"https:\/\/www.contem.es\/es\/amortizacion-libre-de-vehiculos-electricos\/"},"author":{"name":"rss","@id":"https:\/\/www.contem.es\/es\/#\/schema\/person\/c1284c1e1887128f110dc4a88f6137ae"},"headline":"Amortizaci\u00f3n libre de veh\u00edculos el\u00e9ctricos","datePublished":"2026-04-29T00:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.contem.es\/es\/amortizacion-libre-de-vehiculos-electricos\/"},"wordCount":337,"publisher":{"@id":"https:\/\/www.contem.es\/es\/#organization"},"image":{"@id":"https:\/\/www.contem.es\/es\/amortizacion-libre-de-vehiculos-electricos\/#primaryimage"},"thumbnailUrl":"https:\/\/www.contem.es\/wp-content\/uploads\/2026\/04\/amortizacionve-bcSize-650x118-1.png","articleSection":["Fiscal"],"inLanguage":"es"},{"@type":"WebPage","@id":"https:\/\/www.contem.es\/es\/amortizacion-libre-de-vehiculos-electricos\/","url":"https:\/\/www.contem.es\/es\/amortizacion-libre-de-vehiculos-electricos\/","name":"Amortizaci\u00f3n libre de veh\u00edculos el\u00e9ctricos | Contem Assessors","isPartOf":{"@id":"https:\/\/www.contem.es\/es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.contem.es\/es\/amortizacion-libre-de-vehiculos-electricos\/#primaryimage"},"image":{"@id":"https:\/\/www.contem.es\/es\/amortizacion-libre-de-vehiculos-electricos\/#primaryimage"},"thumbnailUrl":"https:\/\/www.contem.es\/wp-content\/uploads\/2026\/04\/amortizacionve-bcSize-650x118-1.png","datePublished":"2026-04-29T00:00:00+00:00","breadcrumb":{"@id":"https:\/\/www.contem.es\/es\/amortizacion-libre-de-vehiculos-electricos\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.contem.es\/es\/amortizacion-libre-de-vehiculos-electricos\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.contem.es\/es\/amortizacion-libre-de-vehiculos-electricos\/#primaryimage","url":"https:\/\/www.contem.es\/wp-content\/uploads\/2026\/04\/amortizacionve-bcSize-650x118-1.png","contentUrl":"https:\/\/www.contem.es\/wp-content\/uploads\/2026\/04\/amortizacionve-bcSize-650x118-1.png","width":650,"height":118},{"@type":"BreadcrumbList","@id":"https:\/\/www.contem.es\/es\/amortizacion-libre-de-vehiculos-electricos\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Inici","item":"https:\/\/www.contem.es\/es\/"},{"@type":"ListItem","position":2,"name":"Amortizaci\u00f3n libre de veh\u00edculos el\u00e9ctricos"}]},{"@type":"WebSite","@id":"https:\/\/www.contem.es\/es\/#website","url":"https:\/\/www.contem.es\/es\/","name":"Contem Assessors","description":"Fiscal, comptable , laboral , jur\u00eddic , econ\u00f2mic i assegurances","publisher":{"@id":"https:\/\/www.contem.es\/es\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.contem.es\/es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/www.contem.es\/es\/#organization","name":"Contem Assessors","url":"https:\/\/www.contem.es\/es\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.contem.es\/es\/#\/schema\/logo\/image\/","url":"https:\/\/www.contem.es\/wp-content\/uploads\/2016\/06\/touch-icon-contem.png","contentUrl":"https:\/\/www.contem.es\/wp-content\/uploads\/2016\/06\/touch-icon-contem.png","width":120,"height":120,"caption":"Contem Assessors"},"image":{"@id":"https:\/\/www.contem.es\/es\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/contemassessors","https:\/\/www.linkedin.com\/company\/contem-assessors"]},{"@type":"Person","@id":"https:\/\/www.contem.es\/es\/#\/schema\/person\/c1284c1e1887128f110dc4a88f6137ae","name":"rss","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/secure.gravatar.com\/avatar\/ab3bd31bf66b0e143141b04dbe6aa5f58290e800756006b9aef442f9b1e697cb?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/ab3bd31bf66b0e143141b04dbe6aa5f58290e800756006b9aef442f9b1e697cb?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/ab3bd31bf66b0e143141b04dbe6aa5f58290e800756006b9aef442f9b1e697cb?s=96&d=mm&r=g","caption":"rss"},"url":"https:\/\/www.contem.es\/es\/author\/rss\/"}]}},"_links":{"self":[{"href":"https:\/\/www.contem.es\/es\/wp-json\/wp\/v2\/posts\/7554","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.contem.es\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.contem.es\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.contem.es\/es\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.contem.es\/es\/wp-json\/wp\/v2\/comments?post=7554"}],"version-history":[{"count":0,"href":"https:\/\/www.contem.es\/es\/wp-json\/wp\/v2\/posts\/7554\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.contem.es\/es\/wp-json\/wp\/v2\/media\/7555"}],"wp:attachment":[{"href":"https:\/\/www.contem.es\/es\/wp-json\/wp\/v2\/media?parent=7554"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.contem.es\/es\/wp-json\/wp\/v2\/categories?post=7554"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.contem.es\/es\/wp-json\/wp\/v2\/tags?post=7554"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}