10.13.26. For expenses related to the acquisition of electric vehicles

Amount

1. In case of individual declaration:

   • If the sum of the general taxable income and the savings taxable income is less than 35,000 euros, 30% of the deduction base.

   • If the sum of the general taxable base and the savings taxable base is equal to or greater than 35,000 euros and less than 45,000 euros, 22.50% of the deduction base.

   • If the sum of the general taxable income and the savings taxable income is equal to or greater than 45,000 euros and less than 60,000 euros, 15% of the deduction base.

   • If the sum of the general taxable income and the savings taxable income is equal to or greater than 60,000 euros, there will be no right to the deduction.

2. In case of joint declaration:

   • If the sum of the general taxable income and the savings taxable income is less than 50,000 euros, 30% of the deduction base.

   • If the sum of the general taxable base and the savings taxable base is equal to or greater than 50,000 euros and less than 75,000 euros, 22.50% of the deduction base.

   • If the sum of the general taxable income and the savings taxable income is equal to or greater than 75,000 euros and less than 95,000 euros, 15% of the deduction base.

   • If the sum of the general taxable income and the savings taxable income is equal to or greater than 95,000 euros, there will be no right to the deduction.

The amount of the deduction may not exceed 7,000 euros per vehicle.

Requirements and conditions

• Taxpayers must have their tax domicile in the Region of Murcia in the year of acquisition of the vehicle.

• The deduction can be applied for a single electric vehicle per taxpayer and per tax period.

• The vehicle may be acquired directly or through leasing or renting operations, and the corresponding purchase, leasing or renting contract must be available.

• The vehicles must be new or imported, registered for the first time in Spain in the name of the beneficiary, except in the case of renting or leasing, in which it may be registered in the name of the renting or leasing company.

  The acquisition of demonstration vehicles up to eighteen months old, counted from their first registration until the date of the purchase invoice or the rental contract, will also entitle the buyer to the deduction, provided that the dealer or point of sale had acquired the vehicle from the manufacturer or importer as a new vehicle.

• The deduction may be applied:

  • By the person in whose name the registration is made in the case of a new vehicle, an imported vehicle or a demonstration vehicle.

  • By the person listed as the holder of the leasing or renting contract.

  However, in the case of the sale of vehicles under a community property regime, the deduction may be prorated equally by both spouses even if the invoice is issued only in the name of one of them, the vehicle is only registered in the name of one of the spouses, or only one of the spouses appears in the sales contract.

  It may also be prorated in the case of marriages under a community property regime even when only one of the spouses is listed as the holder of the leasing or renting contract.

  If the spouses choose to prorate, this will affect the amount of the deduction, the maximum limit, and the maximum deduction base.

• The deduction will be applied in the tax period in which the vehicle is registered in the name of the taxpayer entitled to the deduction or in which the leasing or renting contract is formalized.

• For the purposes of this deduction, the following will be considered electric vehicles: Pure electric vehicles (BEVs), extended range electric vehicles (EREVs), plug-in hybrid electric vehicles (PHEVs), fuel cell electric vehicles (FCVs) and fuel cell hybrid electric vehicles (FCHVs), as defined in 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.

• The following types of vehicles will qualify for the deduction:

  • Touring cars (category M1).

  • Electric motorcycles (categories L3e, L4e and L5e) with a motor power equal to or greater than 3 kW, and a minimum range of 70 km.

  • Mopeds (category L1e).

• The vehicle must not be used for any economic activity, whether carried out by the taxpayer making the deduction, or by another individual or legal entity.

• The taxpayer must maintain ownership of the vehicle for at least five years, except in the event of the taxpayer's death or total loss of the vehicle.

  In the case of acquisition of the vehicle through a leasing operation, the contract must be maintained for at least two years from the date of its entry into force unless the taxpayer dies or the vehicle is totally destroyed.

• If the amount of the deduction cannot be applied in full in the tax period in which the investment is made, due to insufficient regional tax liability, the remaining amount may be applied, at most, in the three subsequent tax periods.

Deduction base

The deduction base will consist of the acquisition value of the vehicle, including the expenses and taxes inherent to it. In the case of leasing or renting contracts, all amounts payable under the contract will be taken into account, including, where applicable, the purchase option.

The basis for the deduction will be reduced by any subsidies or public aid received for the acquisition.  

The basis for the deduction may not exceed the following limits per vehicle:

• 45,000 euros in the case of passenger cars (53,000 euros if it is a BEV vehicle with 8 or 9 seats).

• 10,000 euros in the case of motorcycles.

• 3,000 euros in the case of mopeds.

Completion

• It will state the total acquisition value of the vehicle.

• You will select the vehicle type from the drop-down menu.

• It will reflect the license plate.

• It will indicate the number of purchasers: In general, the acquirers are considered to be the persons in whose name the registration is made and the persons who appear as holder of the leasing or renting contract. In the case of joint ownership, if the spouses choose to prorate the deduction, they will enter a 2 in this box.