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Form 100. Personal Income Tax Return 2023

9.7.1 Deduction for the acquisition of plug-in electric and fuel cell vehicles

Amount

Taxpayers may deduct 15% of the purchase 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 applied 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 the acquisition value of the vehicle.

    In this case, the deduction will be applied in the tax period in which the amount is paid, and the remainder must be paid and the vehicle purchased before the end of the second tax period immediately following the period in which the amount was paid.

The deduction will be applied for a single purchase and in relation to it you must choose to apply the provisions of letter a) or b) above.

Requirements and conditions

  • Vehicles may not be used for any economic activity. If the vehicle is used for an economic activity after its acquisition, you will lose the right to the deduction applied.

  • 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 the one in which the payment of the amount on account was made, 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 regulation.

  • Vehicles must meet the following requirements:

    1. 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. Light quadricycles L6e: Light quadricycles with an unladen mass of less than or equal to 425 kg, not including the mass of the batteries, a maximum construction speed of less than or equal to 45 km/h and a maximum power of less than or equal to 6 kW.

      3. Heavy quadricycles L7e: 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 passenger transport and 600 kg in the case of freight transport, and which cannot be classified as light quadricycles.

      4. L3e, L4e, L5e Motorcycles: Vehicles with two wheels, or with three symmetrical or asymmetrical wheels with respect to the longitudinal central 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. Vehicle models must be listed in the Vehicle Database 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 them.

        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 to recharge them and which incorporate an internal combustion engine that runs on gasoline or diesel to recharge them.

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

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

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

      2. For vehicles belonging to category L the following is 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 assistance must have lithium batteries, an electric motor with a motor power equal to or greater than 3 kW, and a minimum range of 70 km.

Deduction base

The maximum deduction base will be 20,000 euros and will be made up of the purchase value of the vehicle, including the expenses and taxes inherent to the purchase, having to deduct those amounts that, where applicable, had been subsidized or were to be subsidized through a public aid program.

  1. 9.7.1.1. Completion