Royal Decree-Law 9/2024, of December 23, adopting urgent economic, tax, transportation and Social Security measures (BOE of December 24, 2024) incorporates a series of special features in the application of the legal regime to concession contracts when their purpose is to carry out construction or rehabilitation actions on publicly-owned land or real estate and they are to be used for social housing or at affordable prices.
These are the exceptions regulated in this RDL to the general regulation of these concession contracts: a) The term of the concession (40 years) may be increased up to 80 years, being determined in accordance with the estimated period of recovery of the investment; b) The prior drafting of the preliminary project and project by the granting Administration will not be necessary; c) The contracting body, prior to the bidding of the contract, will approve an economic-financial feasibility study, without it being necessary to submit it to public information nor will the prior report of the National Evaluation Office be mandatory, nor that of the Higher Committee on State Contract Prices. The health and safety study, or if applicable, the basic health and safety study, as well as the study of operational and technological risks in the construction and operation of the works shall be carried out by the successful bidder of the tender. d) The application of the discount rate provided in Royal Decree 55/2017 of February 3 shall not be mandatory, and a discount rate comprised between the average yield in the secondary market of the 10-year State debt in the last 6 months, and the result of increasing said yield by 400 ppbb, may be adopted for the calculation of the investment recovery period. e) The particular administrative clause specifications are excluded from the obligation to refer to the minimum profit threshold and the distribution of relevant risks between the Administration and the concessionaire. f) The joint processing with the feasibility study of the expediency and opportunity file required by law for local entities will not be necessary.
Miscellaneous:
The measure relating to investments made in 2023 and 2024, whereby taxpayers may freely amortize the investments made in facilities intended for self-consumption of electricity, as well as those facilities for thermal use for own consumption, provided that they used energy from renewable sources and replaced facilities that consumed energy from non-renewable fossil sources and whose entry into operation had taken place, in 2023 2024 and 2025, all conditioned to the maintenance of workforce, is extended in the Corporate Income Tax. However, with this amendment, the freedom of amortization provided for in the aforementioned additional provision is extended for one more year.
