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Practical Income Manual 2022.

By purchasing electric vehicles

Regulations: Art. 14 undecies Consolidated text of the legal provisions of the Principality of Asturias regarding taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22

Note:This deduction will be applicable exclusively in the years 2022 and 2023 .

Deduction amount 

15 per 100 of the amounts paid in the tax period for the acquisition of a new electric vehicle, provided that the requirements and conditions indicated below are met.  

Requirements for applying the deduction

  • Each taxpayer will have the right to apply the deduction for a single vehicle.

  • It must be the acquisition of a new electric vehicle belonging to the “plug-in” and fuel cell category.

    For these purposes category of “plug-in” and fuel cell described in Annex I, Incentive Program 1 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 Recovery Plan, Transformation and Resilience of the Spanish Economy.


    In accordance with the aforementioned section 1 of this Annex I, “plug-in” electric and fuel cell vehicles may be those indicated below as long as they meet the remaining requirements detailed in the aforementioned Annex:

    a) 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.

    b) Vans or light trucks N1: Motor vehicles designed and manufactured primarily for the transport of goods and whose maximum technically permissible laden mass (MMTA) does not exceed 3.5 tonnes.

    c) L6e light quadricycles: Light quadricycles whose empty mass is less than or equal to 350 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 4 kW.

    d) 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.

    e) Motorcycles L3e, L4e, L5e: Vehicles with two wheels, or with three symmetrical or asymmetrical wheels with respect to the median longitudinal 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.

  • That the vehicle is not subject to the development of economic activities by the purchaser.

    If the vehicle is acquired by several people carrying out an economic activity, only one of them will NOT apply the deduction, regardless of whether this activity is carried out by only one of the purchasers or by a third party.

  • The taxpayer must have the corresponding purchase and sale contract.

    The deduction will only correspond to the taxpayer who appears in said contract.

Deduction base and maximum deduction base

  • The basis of the deduction is the amounts paid in the tax period for the acquisition of the aforementioned vehicles, reduced, if applicable, by the amount of public aid received by the taxpayer for the acquisition of the vehicle.

  • The maximum base of this deduction will be 50,000 euros per vehicle, regardless of whether individual or joint taxation is chosen.

    If the vehicle is acquired by more than one taxpayer, the maximum deduction base will be 50,000 euros for all purchasers, so that the deduction base for the same vehicle does not exceed that amount.

  • The maximum base of the deduction will be prorated, if applicable, between the purchasers.

Temporal scope of application of the deduction

This deduction will be made in the year in which the taxpayer incurs the expense and will be applicable exclusively in the years 2022 and 2023.

In those cases in which amounts are paid in more than one fiscal year, the deduction will apply in all the fiscal years in which amounts are paid without prejudice to the acquisition fiscal year.