In accordance with Ordinance No. 288/2024/1, issued on November 7, 2024, the currency depreciation coefficients to be applied to assets and rights sold during 2024 have been updated.

These coefficients are essential for the monetary correction of acquisition values of certain assets and rights for tax purposes, in compliance with the Corporate Income Tax Code (IRC) and Personal Income Tax Code (IRS).

This annual update is provided under Article 47 of the IRC and Article 50 of the IRS, ensuring that the taxable amounts of assets and rights are accurately adjusted for inflation and depreciation.

The updated coefficients are described in the table below: