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Practical manual for Income Tax 2022.

To promote sustainable mobility

Regulations: Art. 9. g) and 10Consolidated text of the legal provisions of the Community of Castile and Leon on own and transferred taxes, approved by Legislative Decree 1/2013, of September 12

Amount and maximum limit of the deduction

  1. 15 percent of the amounts allocated by the taxpayer to the acquisition of a new passenger vehicle that has any of the following considerations:

    • Pure electric vehicle.

    • Electric vehicle with extended range.

    • Plug-in hybrid vehicle with a range 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 purchase value of the vehicle, taxes included, may not exceed euros.

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

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

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

  • The electric mode autonomy 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 may 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 after the period of application, the right to the deductions made is lost, in whole or in part, the taxpayer will be obliged to add to the autonomous net quota accrued in the year in which the deduction requirements were not met, the amounts unduly deducted, plus the late payment interest referred to in article 26.6 of the LGT .

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

Important: Taxpayers entitled to the deduction must enter in box [0943] of Annex B.4 the Vehicle Registration Number ".