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Practical manual for Income Tax 2024. Volume 2. Autonomous community deductions
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For the acquisition of electric vehicles

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

Time scope: Initially limited to the 2022 and 2023 financial years, the application of this deduction has been extended to the 2024 and 2025 financial years.

Amount of deduction 

15 percent of the amounts paid in the tax period for the acquisition of a new or zero-kilometer 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 .

  • This must involve the purchase of a new electric vehicle or zero kilometer vehicle belonging to the "plug-in" and fuel cell categories.

    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, Transformation and Resilience Plan of the Spanish Economy.

    Accuracy :

    In accordance with the aforementioned section 1 of this Annex I, the “plug-in” electric and fuel cell vehicles may be those indicated below, provided that 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) Light quadricycles L6e: Light quadricycles with an unladen mass of less than or equal to 350 kg , not including the mass of the batteries, whose maximum construction speed is less than or equal to 45 km/h , and a maximum power of less than or equal to 4 kW .

    d) 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.

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

  • That vehicle is not affected by 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 be eligible to 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 sales contract.

    The deduction will only apply to the taxpayer listed in the contract.

    In the case of the sale of vehicles under the regime of joint property , unless the buyer is clearly identified in the contract, the deduction may be prorated equally by both spouses even when the invoice is issued in the name of only one of them.

    The apportionment of the deduction in cases of purchase and sale of vehicles under a joint property regime is optional for the taxpayer, not mandatory.

Base and maximum base of the deduction

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

    In cases where amounts are paid in more than one year, the deduction will apply in all years in which amounts are paid, regardless of the year of acquisition.

  • 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 purchased by more than one taxpayer, the maximum deduction base will be 50,000 euros for all purchasers, so that the deduction base for a single vehicle does not exceed that amount.

  • The maximum base of the deduction will be prorated , where applicable, among the purchasers.