Simplification of Depreciation Rules for Businesses in High Unemployment Areas
The draft law simplifies the rules for applying individual depreciation rates by micro, small, and medium-sized entrepreneurs. The change involves removing the municipality wealth index criterion, leaving only the unemployment rate condition (at least 120% of the national average) for self-generated fixed assets.
Key points
Removal of the requirement regarding the municipality wealth index when applying for preferential depreciation.
Maintenance of the condition that the investment be located in a district or city where the unemployment rate is at least 120% of the national average.
Beneficiaries are micro, small, and medium-sized entrepreneurs creating self-generated non-residential buildings and structures.
The new regulations apply to fixed assets for which, among other things, the building permit became final after December 31, 2025.
100%
VOTING RESULTS
2025-11-07
For
441
Against
2
Abstain
0
Status:
Enacted
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