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Form 100. Personal Income Tax Return 2021

10.8.6. To promote sustainable mobility

Amount

The taxpayer may deduct 15% of the amounts used to purchase one or more new passenger vehicles that are considered to be:

  • Pure electric vehicle.

  • Electric vehicle with extended range.

  • Plug-in hybrid vehicle with a range in electric mode of more than 40 kilometers.

Requirements

  1. The purchase price of the vehicle, including taxes, may not exceed 40,000 euros.

    This requirement will not apply in the case of vehicles acquired by taxpayers who died before February 26, 2021.

  2. The acquired vehicle may not be used for professional or business activities, regardless of the owner of these activities.

  3. The deduction will only apply during the tax period in which the vehicle is registered.

    When one or more vehicles are registered in the year, the deduction can be applied to the amounts paid for their acquisition, although the total limit of the deduction cannot exceed 4,000 euros per vehicle. In the case of taxpayers who died before February 26, 2021, the total deduction limit cannot exceed 4,000 euros per declaration.

  4. The acquired vehicle must remain in the taxpayer's assets for at least four years from its acquisition.

  5. The electric mode autonomy of the vehicles whose acquisition generates the right to apply the deduction will be determined by applying the WLTP (Worldwide Harmonized Light Vehicles Test Procedure) procedure or the procedure that replaces it for the purposes of the Tax on Certain Means of Transport.

  6. The acquisition by the taxpayer of a vehicle that generates the right to apply the deduction, the date of this acquisition and the amount actually paid by the taxpayer will be accredited by means of an invoice and the deduction may only be applied by the person in whose favor it is issued.

Completion

You will need to fill in the amount paid with the right to deduction, the number of purchasers (except in the case of taxpayers who died before February 26) and the registration number.

If you have purchased more than two vehicles eligible for the deduction, you will record the registration numbers of the vehicles with the highest value.

In a joint declaration, the program will transfer the license plates of the vehicle that corresponds to the highest deduction amount in the individual declarations.