Deduction for the acquisition of "plug-in" electric vehicles
Learn about the new temporary deduction in Income Tax for the acquisition of electric vehicles
What requirements do the vehicles I purchase have to meet?
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They may not be involved in an economic activity.
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They must be registered for the first time in Spain before December 31, 2024 in the case of acquisition or before the end of the second tax period immediately following the one in which the payment of the amount on account occurred.
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The sale price of the purchased vehicle may not exceed the maximum amount established, where applicable, for each type of vehicle in Annex III 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 European Recovery, Transformation and Resilience Plan, calculated in the terms established in said standard.
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The vehicles must belong to one of the following categories:
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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.
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L6e light quadricycles: Light quadricycles whose empty 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.
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L7e Heavy Quadricycles: 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 transport of passengers and 600 kg in the case of transport of goods, and which cannot be classified like light quadricycles.
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L3e, L4e, L5e motorcycles: Vehicles with two wheels, or with three wheels symmetrical or asymmetrical with respect to the longitudinal median 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.
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The vehicle models must appear in the Vehicle Base of IDAE , ( https://coches.idae.es/base-datos/vehiculos-elegibles-programa -MOVES-III ), and meet the following requirements:
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For vehicles belonging to category M, membership in one of the following types is required:
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Pure electric vehicles (BEV), powered entirely and exclusively by electric motors whose energy comes, partially or totally, from the electricity in their batteries, using energy from a source outside the vehicle, for example, the electrical grid, to recharge.
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Extended range electric vehicles (EREV), powered entirely and exclusively by electric motors whose energy comes, partially or totally, from the electricity in their batteries, using energy from a source outside the vehicle for recharging and incorporating an internal combustion engine. of gasoline or diesel to recharge them.
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“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 energy from a source outside the vehicle for recharging. vehicle, for example, the electrical network. The electric motor must be powered by batteries charged from an external power source.
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Fuel Cell Electric Vehicle (FCV): Electric vehicle that exclusively uses electrical energy from an onboard hydrogen fuel cell.
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Fuel Cell Hybrid Electric Vehicle (FCHV): Electric fuel cell vehicle that also equips rechargeable electric batteries.
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For vehicles belonging to category L, the following are required:
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Be powered exclusively by electric motors and be approved as electric vehicles.
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New electric motorcycles (categories L3e, L4e and L5e) eligible for aid 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.
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