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Practical manual for Income Tax 2023.

Requirements and conditions for the application of the deduction

Only vehicles that meet the following requirements and conditions will be entitled to this deduction:

  • It must be a new vehicle and cannot be used for an economic activity.

    Note: In the event that after its acquisition the vehicle is used for an economic activity, the right to the deduction made will be lost.

  • It 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. L6e light quadricycles : Light quadricycles whose unladen mass is less than or equal to 425 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 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 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.

  • The model of the purchased vehicle must appear in the IDAE Vehicle Base ( https://coches.idae.es/base-datos/vehiculos-elegibles-programa- MOVES-III ).

    The Institute for Energy Diversification and Saving (IDEA) is attached to the Ministry for the Ecological Transition and the Demographic Challenge.

  • If it is a vehicle of category M they must belong to one of the following types :

    • Pure electric vehicles (BEV), powered entirely and exclusively by electric motors whose energy comes, partially or totally, from the electricity of their batteries, using energy from a source outside the vehicle for recharging. vehicle, for example, the electrical grid.

    • Extended range electric vehicles (EREV), powered entirely and exclusively by electric motors whose energy comes, partially or totally, from the electricity of their batteries, using energy from a source for recharging exterior to the vehicle and that incorporate a gasoline or diesel internal combustion engine to recharge them.

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

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

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

  • If it is a category L vehicle, it must meet the following requirements:

    • Be powered exclusively by electric motors and be approved as an electric vehicle.

    • In the case of new electric motorcycles (categories L3e, L4e and L5e) eligible for aid, they must have lithium batteries, an electric motor with an engine power equal to or greater than 3 kW, and a minimum range of 70 km.

  • The sales price of the vehicle purchased (before VAT or IGIC ) not may exceed the maximum amounts that are included in the following table , established, where applicable, for each type of vehicle in Annex III of the 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 standard.

    Category

    Types Engine

    Autonomy in electric operating mode ( km ) according to WLTP cycle

    Vehicle sales price limit (€) without VAT or IGIC

    M1 Fuel cell ( FCV , FCHV ) - -
     PHEV , EREV , BEV Greater than or equal to 30 and less than 90 45,000 (53,000 for BEV vehicles with 8 or 9 seats

    Greater than or equal to 90
    L6e  BEV - -
    L7e  BEV
    L3e, L4e, L5e, with P ≥ 3 kW  BEV Greater than or equal to 70 10,000