Abstract: this article discusses the actual, according to the authors, the distinctive features of the new special investment contract (SPIC) from the previous one in the field of trucks. The authors consider the impact of SPIC 2.0 on the modernization of production facilities, the development of the model range, the localization of production of key automotive units and suggest a number of additions to the special investment contract in the framework of its development, which should ultimately increase investment in this project. These funds will be used for further modernization of production facilities necessary for the production of modern and high-tech cars. The influence of special investment contracts on the production of trucks on the territory of the Russian Federation is determined. Participants in the truck market were identified, which are potentially able to conclude the SPIC 2.0. The expected positive and negative sides of the conclusion of this type of contract are indicated. The article notes the facts of changing the general rules of signing in specific individual cases.
Keywords: SPIC 2.0, road freight industry, tax benefits, special invest contract, joint venture company, utilization fee