On 10 September 2026, the DGI published the official revaluation coefficient for fixed assets (excluding rural real estate) and the corresponding update factor for tax loss carryforwards as of 30 June 2026. This coefficient is applied to the historical cost of depreciable assets—machinery, equipment, buildings, vehicles—to reflect inflation-induced value erosion for IRAE purposes. Simultaneously, the loss carryforward update ensures that accumulated tax losses maintain their real purchasing power when offset against future taxable profits, a critical mechanic for capital-intensive industries and companies in expansion phases.
Key Takeaways
- Inflation-Proofing Tax Bases: The coefficient prevents the erosion of depreciation deductions and asset cost bases in real terms, aligning taxable income computation with economic reality in an inflationary environment.
- Dual Application Mechanism: The same publication governs both asset revaluation (increasing the depreciable base) and loss carryforward indexation (preserving the value of tax assets), requiring coordinated application in tax planning and financial statement reconciliation.
- Rural Property Exclusion Clarified: The explicit exclusion of rural real estate directs taxpayers to the separate rural property update coefficient publication, preventing misapplication and ensuring sectoral accuracy in asset valuation.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement