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Form 100. Personal Income Tax Declaration 2023

9.7.1 Deduction for the acquisition of “plug-in” electric vehicles and fuel cells

Amount

Taxpayers may deduct 15% of the acquisition value of a new electric vehicle in any of the following circumstances:

  1. When the vehicle is purchased from June 30, 2023 to December 31, 2024. 

    In this case, the deduction will be made in the tax period in which the vehicle is registered.

  2. When the seller is paid from June 30, 2023 to December 31, 2024, an amount on account for the future acquisition of the vehicle that represents at least 25% of its acquisition value.

    In this case, the deduction will be made in the tax period in which said amount is paid, and the rest must be paid and the vehicle purchased before the end of the second tax period immediately following the one in which the payment of said amount occurred. .

The deduction will be made for a single purchase and must opt ​​in relation to the same for the application of the provisions of letter a) or b) above.

Requirements and conditions

  • The vehicles may not be used for economic activity. In the event that after the acquisition the vehicle is used for an economic activity, you will lose the right to the deduction made.

  • They must be registered for the first time in Spain in the name of the taxpayer before December 31, 2024, in the case of letter a) of section 1 above, or before the end of the second tax period immediately following that in which they were registered. produced the payment of the amount on account, in the case of letter b) of section 1 above.

  • The sale price of the purchased vehicle may not exceed the maximum amount established, where applicable, for each type of vehicle in Annex III of Royal Decree 266/2021, of April 13, which approves the direct granting of aid. to the autonomous communities and the cities of Ceuta and Melilla for the execution of incentive programs linked to electric mobility (MOVES III) within the framework of the European Recovery, Transformation and Resilience Plan, calculated in the terms established in said standard.

  • Vehicles must meet the following requirements:

    1. The vehicles must belong to one of the following categories:

      1. M1 passenger cars: Motor vehicles with at least four wheels designed and manufactured for the transport of passengers, which have, in addition to the driver's seat, a maximum of eight seats.

      2. L6e light quadricycles: Light quadricycles whose empty mass is less than or equal to 425 kg, not including the mass of the batteries, whose maximum speed by construction is less than or equal to 45 km/h, and maximum power less than or equal to 6 kW.

      3. L7e Heavy Quadricycles: Four-wheeled vehicles, with a mass in running order (not including the weight of batteries) less than or equal to 450 kg in the case of transport of passengers and 600 kg in the case of transport of goods, and which cannot be classified like light quadricycles.

      4. L3e, L4e, L5e motorcycles: Vehicles with two wheels, or with three wheels symmetrical or asymmetrical with respect to the longitudinal median axis of the vehicle, of more than 50 cm3 or speed greater than 50 km/h and whose gross vehicle weight does not exceed one ton.

    2. The vehicle models must appear in the Vehicle Base of IDAE , http://coches.idae.es/base-datos/vehiculos-elegibles-programa- MOVES-III and meet the following requirements:

      1. For vehicles belonging to category M, membership in one of the following types is required:

        1. Pure electric vehicles (BEV), powered entirely and exclusively by electric motors whose energy comes, partially or totally, from the electricity in their batteries, using energy from a source outside the vehicle, for example, the electrical grid, to recharge.

        2. Extended range electric vehicles (EREV), powered entirely and exclusively by electric motors whose energy comes, partially or totally, from the electricity in their batteries, using energy from a source outside the vehicle for recharging and incorporating an internal combustion engine. of gasoline or diesel to recharge them.

        3. “Plug-in” hybrid vehicles (PHEV), powered totally or partially by gasoline or diesel internal combustion engines and electric vehicles whose energy comes, partially or totally, from the electricity of their batteries, using energy from a source outside the vehicle for recharging. vehicle, for example, the electrical network. The electric motor must be powered by batteries charged from an external power source.

        4. Fuel Cell Electric Vehicle (FCV): Electric vehicle that exclusively uses electrical energy from an onboard hydrogen fuel cell.

        5. Fuel Cell Hybrid Electric Vehicle (FCHV): Electric fuel cell vehicle that also equips rechargeable electric batteries.

      2. For vehicles belonging to category L, the following are required:

        1. Be powered exclusively by electric motors and be approved as electric vehicles.

        2. New electric motorcycles (categories L3e, L4e and L5e) eligible for aid must have lithium batteries, an electric motor with an engine power equal to or greater than 3 kW, and a minimum range of 70 km.

Deduction base

The maximum base of the deduction will be 20,000 euros and will be constituted by the acquisition value of the vehicle, including the expenses and taxes inherent to the acquisition, and must deduct those amounts that, if applicable, have been subsidized or would be subsidized through a public aid program

  1. 9.7.1.1. Completion