For expenses related to the acquisition of electric vehicles

Regulations: Art. 1. Nineteen Consolidated Text of the legal provisions in force in the Region of Murcia regarding transferred taxes, approved by Legislative Decree 1/2010, of November 5

Basis for the deduction and applicable limits

It will be made up of the acquisition value (including the expenses and taxes inherent to it), reduced in the grants either public aid received for the aforementioned acquisition, of the following types of electric vehicles:

For the purposes of this deduction, the following shall be considered electric vehicles the following: Pure electric vehicles (BEV), Extended range electric vehicles (EREV), Plug-in hybrid electric vehicles (PHEV), Fuel cell electric vehicles (FCV) and Fuel cell hybrid electric vehicles (FCHV), as defined in 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.
- - Touring cars (category M1).
- - Electric motorcycles (categories L3e, L4e and L5e) with a motor power equal to or greater than 3 kW and a minimum range of 70 km.
- - Mopeds (category L1e).
Attention : in cases of acquisition through transactions of leasing either renting will be considered acquisition value all amounts that must be paid based on the contract: Those that must be paid from the moment the leasing or renting contract is signed for any reason (including interest or any other financial expense) and those that correspond to a time prior to the legal acquisition of the electric vehicle, also including in any case the possible purchase options.
The basis for the deduction will be subject to the followinglimits per vehicle:
- - 45,000 euros in the case of passenger cars (53,000 euros if it is a vehicle) BEV 8 or 9 seats).
- - 10,000 euros in the case of motorcycles.
- - 3,000 euros in the case of mopeds.

Important : each taxpayer you will be able to apply the deduction for the acquisition of a unique electric vehicle in each tax period.

Amount and maximum limit of the deduction

The taxpayer may deduct from the full regional tax the amount resulting from applying the following percentages to the deduction base , depending on their tax regime and their total taxable base:

In case of individual declaration

(General tax base + Savings tax base)	Percentage of deduction
Up to €34,999.99	30 percent
Between 35,000 and 44,999.99 euros	22.50 percent
Between 45,000 and 59,999.99 euros	15 percent
Starting from 60,000 euros	Without right

In case of joint declaration

(General tax base + Savings tax base)	Percentage of deduction
Up to 49,999.99 euros	30 percent
Between 50,000 and 74,999.99 euros	22.50 percent
Between 75,000 and 94,999.99 euros	15 percent
Starting from 95,000 euros	Without right

A maximum limit of 7,000 euros per vehicle.

Requirements and other conditions for the application of the deduction

Taxpayers must have their registered office in the Region of Murcia in the process of acquiring the vehicle.
The vehicle It must not be involved in any economic activity. and it can be acquired directly or through leasing or renting operations.
It must be new or imported vehicles, registered for the first time in Spain in the name of the beneficiary, except in the case of renting/leasing, in which it may be registered in the name of the renting/leasing company.

The acquisition of demonstration vehicles up to eighteen months old, counted from their first registration until the date of the purchase invoice or the rental contract, will also entitle the holder to the application of this deduction, provided that the dealer or point of sale had acquired the vehicle from the manufacturer or importer as a new vehicle.
The taxpayer must have the corresponding contract of purchase, sale, leasing or renting.

Clarifications :

- In cases of direct acquisition or through trading for a new vehicle, an imported vehicle or a demonstration vehicle, the deduction may be applied by the taxpayer in whose name the registration.

- In cases of vehicle acquisition through transactions of leasing either rentingthe deduction may be applied by the taxpayer that appears as contract holder. When this is signed as holders by 2 contributorsHE will prorate in any case between them, in equal parts, (1) the amount of the deduction; (2) the maximum limit applicable per vehicle (7,000 euros) and (3) the maximum deduction base, also defined by vehicle.

In it case of purchase and sale of vehicles under community property regime the deduction it may be prorated equally. by both spouses even if the invoice is issued only in the name of one of them. The same will happen in the cases of leasing either rentingeven if only one of the spouses is listed as the contract holder.

He apportionment between spouses It is configured as a option and it is not mandatory. In the event that both spouses opt by said proration this will affect (1) the amount of the deduction (calculated based on the vehicle's acquisition value); (2) to maximum deduction limit, per vehicle (7,000 euros) and (3) to the maximum deduction base, also defined by vehicle.
The taxpayer You must maintain ownership of the vehicle for at least five years, except in the case of the taxpayer's death or total loss of the vehicle. In the case of acquiring the vehicle through a leasing operation, the contract must be maintained for at least two years from the date of its entry into force.

It should be extended to the assumptions of renting as established for the cases of purchase and sale, the maintenance period is not considered to have been breached in the event of the taxpayer's death or total loss of the vehicle.

Temporal scope of application of the deduction

The deduction will result applicable:

In the case of vehicles acquired through trading: in the tax period in which the vehicle is registered in the name of the taxpayer entitled to the deduction.
In the case of vehicles acquired through transactions of leasing either renting: in the tax period in which it formalize the corresponding contract.

Order of application and outstanding balances for application of the deduction

In the event that the amount of the deduction cannot be fully applied in the tax period due to insufficient regional funding for the investment, the remaining amount may be appliedat most, in the three subsequent tax periods.
In the event of concurrence with other regional tax deductionsThe following deduction will apply:
1. With posteriority to all those deductions that cannot be carried forward to future years in case of insufficient regional tax liability.
2. With anteriority to the regional deductions "for expenses in the installation of electric vehicle charging infrastructure" and "for investment in renewable energy resource facilities", which will be applicable, respectively, in the penultimate and last place.