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Practical Income Manual 2022.

To promote sustainable mobility

Regulations: Art. 9. g) and 10Consolidated text of the legal provisions of the Community of Castilla y León regarding own and assigned taxes, approved by Legislative Decree 1/2013, of September 12

Amount and maximum limit of the deduction

  1. 15 per 100 d e the amounts allocated by the taxpayer for the acquisition of a new passenger vehicle that has any of the following considerations:

    • Pure electric vehicle.

    • Electric vehicle with extended autonomy.

    • Plug-in hybrid vehicle with autonomy in electric mode of more than 40 kilometers.

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

Requirements and other conditions for the application of the deduction

  • The value of the vehicle, including taxes, may not exceed 40,000 euros s.

  • The purchased vehicle cannot be used for professional or business activities, regardless of the owner of these activities.

  • The deduction will only apply in the tax period in which the vehicle whose acquisition generates the right to apply the deduction is registered.

  • The acquired vehicle must be kept in the taxpayer's assets for at least four years s from its acquisition.

  • The autonomy in electric mode of the vehicles whose acquisition generates the right to apply the deduction will be determined by applying the WLTP procedure (Worldwide harmonized Light vehicles Test Procedure) or the procedure that replaces it for the purposes of the Special Tax on Certain Means of Transport.

  • 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 credited by invoice ra.

Note: The deduction can only be applied by the person in whose name the invoice is issued.

Loss of the right to the deduction made

When in tax periods subsequent to their application the right is lost, in whole or in part, to the deductions made, the taxpayer will be obliged to add to the autonomous liquid quota accrued in the year in which the deduction requirements were not met. the amounts improperly deducted, plus the late payment interest referred to in article 26.6 of the LGT .

In relation to LGT see Law 58/2003, of December 17, General Tax.

Important: Taxpayers entitled to the deduction must enter the vehicle registration number 3## in box [0943] of Annex B.4.