{"id":655,"date":"2026-01-08T09:30:00","date_gmt":"2026-01-08T09:30:00","guid":{"rendered":"http:\/\/www.grafas.org\/demo07\/?p=655"},"modified":"2026-02-16T07:47:46","modified_gmt":"2026-02-16T07:47:46","slug":"bonus-depreciation-rules-2025-and-beyond","status":"publish","type":"post","link":"https:\/\/atextax.com\/es\/bonus-depreciation-rules-2025-and-beyond\/","title":{"rendered":"Reglas de depreciaci\u00f3n adicional: 2025 y m\u00e1s all\u00e1"},"content":{"rendered":"<p><\/p>\n\n\n<style>.kadence-column655_69d1cf-6d > .kt-inside-inner-col,.kadence-column655_69d1cf-6d > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column655_69d1cf-6d > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column655_69d1cf-6d > .kt-inside-inner-col{flex-direction:column;}.kadence-column655_69d1cf-6d > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column655_69d1cf-6d > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column655_69d1cf-6d{position:relative;}@media all and (max-width: 1024px){.kadence-column655_69d1cf-6d > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column655_69d1cf-6d > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column655_69d1cf-6d\"><div class=\"kt-inside-inner-col\"><style>.kadence-column655_1915ae-d2 > .kt-inside-inner-col,.kadence-column655_1915ae-d2 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column655_1915ae-d2 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column655_1915ae-d2 > .kt-inside-inner-col{flex-direction:column;}.kadence-column655_1915ae-d2 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column655_1915ae-d2 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column655_1915ae-d2{position:relative;}@media all and (max-width: 1024px){.kadence-column655_1915ae-d2 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column655_1915ae-d2 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column655_1915ae-d2\"><div class=\"kt-inside-inner-col\">\n<p class=\"is-style-default has-global-color-3-color has-text-color has-link-color wp-elements-d5d210684ec229cc782876d4b18f4000\" style=\"font-size:30px;font-style:normal;font-weight:700\">Summary<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-9d27c10cacb3bb0902cb7fd6ba64815c\" style=\"font-size:18px\">Bonus depreciation is back. The One Big Beautiful Bill Act of 2025 (OBBBA) <strong>permanently reinstates 100% bonus depreciation for qualifying property acquired on or after January 20,2025. <\/strong>Assets acquired before that date generally follow the prior schedule (40% bonus deduction). <\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-a3cd6a9f890642544d337ed3d2472d50\" style=\"font-size:18px\">For vehicles, special depreciation limitations under <strong>IRC \u00a7280F (the &#8220;luxury auto&#8221; rules)<\/strong> continue to apply, even when bonus depreciation is available. <strong>Heavier SUVs and trucks<\/strong> with a gross vehicle weight rating (GVWR) <strong>greater than 6,000 pounds<\/strong> are treated differently and may qualify for enhanced deductions. Section 179 deduction remains, allowing <strong>up to $1,250,000<\/strong> in 2025, subject to a <strong>$3,130,000 phase-out threshold<\/strong>, with a specific <strong>SUV cap of $31,300<\/strong>. (IRS PUB 946)<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-377f5d1ff108623710a6f62f26febd33\" style=\"font-size:18px\">When planning major purchases, confirm the acquisition date and in-service date with your trusted professional to determine whether you qualify for 100% or 40% in 2025.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<p class=\"has-global-color-3-color has-text-color has-link-color wp-elements-9873b13106187b4269f8583dfadd2234\" style=\"font-size:30px\"><strong>Bonus Depreciation Explained <\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-e8aa8b2e6b2ecb0e556a2ecdda6c1011\" style=\"font-size:18px\">Bonus depreciation allows an additional first-year depreciation deduction for qualified property with a recovery period of 20 years or less. <\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-16a32146e36036aec6e980ce245e99ef\" style=\"font-size:18px\">Common qualifying assets include: <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-black-color has-text-color has-link-color wp-elements-d7bc44e3786be65fade191ecbe525854\" style=\"font-size:18px\">Equipment and machinery<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-ee8fe52ece0e1973ba27286081de2b89\" style=\"font-size:18px\">Computers, servers, and technology hardware<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-99ef3e9e0d07dd8cb5756ecd50c6b4fc\" style=\"font-size:18px\">Furniture and fixtures<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-16e0392d2dd7d2fa7cb738a5da3b83e2\" style=\"font-size:18px\">Certain building improvements<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-2e3fc5d7f414d358528d28eef0f80cc9\" style=\"font-size:18px\">Bonus depreciation applies to both <strong>new and used property<\/strong>, provided the property is <strong>new to the taxpayer<\/strong> and meets applicable business-use requirements. <\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"704\" height=\"1024\" src=\"http:\/\/atextax.com\/wp-content\/uploads\/2026\/01\/35307647-704x1024.jpg\" alt=\"\" class=\"wp-image-1667\" style=\"aspect-ratio:1.3333333333333333;object-fit:cover;width:343px;height:auto\" srcset=\"https:\/\/atextax.com\/wp-content\/uploads\/2026\/01\/35307647-704x1024.jpg 704w, https:\/\/atextax.com\/wp-content\/uploads\/2026\/01\/35307647-206x300.jpg 206w, https:\/\/atextax.com\/wp-content\/uploads\/2026\/01\/35307647-768x1117.jpg 768w, https:\/\/atextax.com\/wp-content\/uploads\/2026\/01\/35307647-1056x1536.jpg 1056w, https:\/\/atextax.com\/wp-content\/uploads\/2026\/01\/35307647-1409x2048.jpg 1409w, https:\/\/atextax.com\/wp-content\/uploads\/2026\/01\/35307647-1000x1454.jpg 1000w, https:\/\/atextax.com\/wp-content\/uploads\/2026\/01\/35307647-230x334.jpg 230w, https:\/\/atextax.com\/wp-content\/uploads\/2026\/01\/35307647-350x509.jpg 350w, https:\/\/atextax.com\/wp-content\/uploads\/2026\/01\/35307647-480x698.jpg 480w, https:\/\/atextax.com\/wp-content\/uploads\/2026\/01\/35307647-scaled.jpg 1761w\" sizes=\"auto, (max-width: 704px) 100vw, 704px\" \/><\/figure>\n\n\n\n<p class=\"has-global-color-3-color has-text-color has-link-color wp-elements-34b2849b53cee4d75a9ef78d8c66d80a\" style=\"font-size:30px\"><strong>Bonus Depreciation Explained (2025 and beyond)<\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-58b6b88a93139573e697b0dcbc70f825\" style=\"font-size:18px\"><strong>A) Passenger Automobiles (GVWR 6,000 pounds or less) (IRC \u00a7280F)<\/strong><\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-be7d4e913e91c9ec1764a82fd4530c60\" style=\"font-size:18px\">Passenger automobiles, including most cars, vans, and light trucks remain subject to annual depreciation caps, regardless of bonus depreciation eligibility. <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-black-color has-text-color has-link-color wp-elements-d96e67597672b0762f2624c9dfa0c6ce\">With bonus depreciation: \n<ul class=\"wp-block-list\">\n<li class=\"has-black-color has-text-color has-link-color wp-elements-7c4575b0d449051ace35beaae47f6665\" style=\"font-size:18px\">Year 1: 20,200<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-37b5cd13cc6983cc86d0518d08e3e562\" style=\"font-size:18px\">Year 2: $19,600<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-0b0128a4a04d47c6e0f04a62f10331de\" style=\"font-size:18px\">Year 3: $11,800<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-151ff23e59b0ab8ce8e936c79caaa889\" style=\"font-size:18px\">Thereafter: $7,060<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-2d863092c81c7f6b81cbe68c1559d2d2\">Without bonus depreciation: \n<ul class=\"wp-block-list\">\n<li class=\"has-black-color has-text-color has-link-color wp-elements-d2e4cf3433a8628d1063c787088f9815\" style=\"font-size:18px\">Year 1: 12,200<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-136ff64ba885e3d78590ee1d6f9a65c4\" style=\"font-size:18px\">Same cap applies in later years<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-748eb3bb931923c0dba00f4c16f2e125\" style=\"font-size:18px\">Even when 100% bonus depreciation is available, these statutory limits cap the allowable first-year deduction for passenger vehicles. <\/p>\n\n\n\n<p><\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-795fe7e5ae2982d2fba429ed7001f6ea\" style=\"font-size:18px\"><strong>B) Heavy SUVs\/Trucks (GVWR greater than 6,000 pounds and less than 14,000 pounds)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-black-color has-text-color has-link-color wp-elements-a3dca593576073e7f272ecbbf9f851be\" style=\"font-size:18px\">Not subject to the passenger &#8220;luxury automobile&#8221; caps under IRC \u00a7280F<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-5f40488154940e1edfcf04cc295c571e\" style=\"font-size:18px\"><strong>Section 179<\/strong> for SUVs\/Trucks over 6,000 pounds has a special cap of $31,300 in 2025. <\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-61602310480c8836b2b25d573f471719\" style=\"font-size:18px\"><strong>Bonus depreciation<\/strong> is available at 100%, with no SUV\/Truck dollar cap, provided the vehicle is used more than 50% for business. <\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-064978f1f98022549f7207e8556911ad\" style=\"font-size:18px\">You have the ability to deduct the full cost of your business vehicle in year 1 by electing section 179 (cap of $31,300) and also electing bonus depreciation at 100% for the remaining cost after applying the section 179 cap. <\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"has-global-color-3-color has-text-color has-link-color wp-elements-885b56a51c4474731842cc9ec983ba27\" style=\"font-size:30px\">Best Practices <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"has-black-color has-text-color has-link-color wp-elements-25740c8f005aa67c1b55ec5d9a3f6a7e\" style=\"font-size:18px\">Keep mileage logs for vehicles<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-0fb6b3cb2a96b442e1e6329d56a44498\" style=\"font-size:18px\">Have written policies on vehicle use &#8211; require contemporaneous logs from employees<\/li>\n\n\n\n<li class=\"has-black-color has-text-color has-link-color wp-elements-afb7672ca760a86f960a5855f0ba2cea\" style=\"font-size:18px\">Document acquisition dates- eligibility hinges on whether property was acquired before or after January 20, 2025.<\/li>\n<\/ul>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Summary Bonus depreciation is back. The One Big Beautiful Bill Act of 2025 (OBBBA) permanently reinstates 100% bonus depreciation for qualifying property [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1677,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_kadence_starter_templates_imported_post":true,"_swpsp_post_exclude":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-655","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/atextax.com\/es\/wp-json\/wp\/v2\/posts\/655","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/atextax.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atextax.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atextax.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/atextax.com\/es\/wp-json\/wp\/v2\/comments?post=655"}],"version-history":[{"count":11,"href":"https:\/\/atextax.com\/es\/wp-json\/wp\/v2\/posts\/655\/revisions"}],"predecessor-version":[{"id":1762,"href":"https:\/\/atextax.com\/es\/wp-json\/wp\/v2\/posts\/655\/revisions\/1762"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atextax.com\/es\/wp-json\/wp\/v2\/media\/1677"}],"wp:attachment":[{"href":"https:\/\/atextax.com\/es\/wp-json\/wp\/v2\/media?parent=655"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atextax.com\/es\/wp-json\/wp\/v2\/categories?post=655"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atextax.com\/es\/wp-json\/wp\/v2\/tags?post=655"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}