Published in GU No. 303 Ordinary Supplement No. 43 of 29 December Law No. 197 of 29 December Budget Law for the year 2023 which, in paragraphs 65-69, provides:

 for companies carrying on the activity of retail trade and operating mainly in specific sectors;

limited to the tax period in progress on 31 December 2023 and the following four years, an increase to 6%, instead of the current 3%, on the deductibility of the depreciation of the cost of instrumental buildings for the operation of the company.