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Deduction for the acquisition of plug-in electric vehicles

Learn about the new temporary deduction in Income Tax for the purchase of electric vehicles

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What requirements must the vehicles I purchase meet?

  • They may not be involved in an economic activity.

  • They must be registered for the first time in Spain before December 31, 2026 in the case of acquisition or before the end of the second tax period immediately following the one in which the payment on account was made.

  • The sale price of the vehicle purchased may not exceed the maximum amount established, where applicable, for each type of vehicle by the state regulations governing public aid programs for electric mobility applicable at the time of registration, or at the time the payment on account was made, calculated in both cases in accordance with the terms established in said regulations.

  • Vehicles must belong to one of the following categories: M1 passenger cars, L6e light quadricycles, L7e heavy quadricycles or L3e, L4e or L5e motorcycles.
  • The vehicle models must be eligible for subsidies in accordance with the state regulations governing the public aid program for electric mobility applicable at the time of registration, or at the time when the payment on account was made.