40% additional depreciation for new, lower-emission transport aircraft built in Europe (2027-2030)

The amendment creates Article 39 decies C bis A of the General Tax Code: companies under a real tax regime could deduct 40% of the original value of new passenger, freight or mail aircraft put into service from 1 January 2027 to 31 December 2030, if they meet the strictest ICAO CO2 and noise standards (at least 15% lower emissions than the previous generation) and are built in the European Union or the United Kingdom (final assembly in the EU and at least 50% of value produced in the EU or UK). The deduction is spread over the useful life (at least five years), available for leasing with at least 80% of the benefit passed on, and capped at €50 million per tax group and per year. Entry into force depends on a European Commission state-aid compliance decision.