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Form 100. Personal Income Tax Return 2019

10.8.6. To promote sustainable mobility

Amount

The taxpayer may deduct 15% of the amounts used to purchase one or more new passenger vehicles that are considered to be:

  • Pure electric vehicle.
  • Electric vehicle with extended range.
  • Plug-in hybrid vehicle with a range in electric mode of more than 40 kilometers.

The maximum amount of the deduction will be 4,000 euros for both individual and joint taxation.

Requirements

  1. The acquired vehicle may not be used for professional or business activities, regardless of the owner of these activities.
  2. The deduction will only apply during the tax period in which the vehicle is registered. When one or more vehicles are registered in the year, the deduction can be applied to the amounts paid for their acquisition, although the total limit of the deduction cannot exceed 4,000 euros per declaration.
  3. The acquired vehicle must remain in the taxpayer's assets for at least four years from its acquisition.
  4. The electric mode autonomy of the vehicles whose acquisition generates the right to apply the deduction will be determined by applying the WLTP (Worldwide Harmonized Light Vehicles Test Procedure) procedure or the procedure that replaces it for the purposes of the Tax on Certain Means of Transport.
  5. The acquisition by the taxpayer of a vehicle that generates the right to apply the deduction, the date of this acquisition and the amount actually paid by the taxpayer will be accredited by means of an invoice and the deduction may only be applied by the person in whose favor it is issued.