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Practical manual for Income Tax 2020.

To promote sustainable mobility

Regulations: Art. 9. g) Text Consolidated version of the legal provisions of the Community of Castile and León on own and transferred taxes, approved by Legislative Decree 1/2013, of September 12.

Amount and maximum limit of the deduction

  • 15% of the amounts allocated by the taxpayer to the acquisition of a new passenger vehicle that has any of the following considerations:

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

  • The maximum amount of the deduction will be 4,000 euros both in individual and joint taxation

Attention: The deduction can be applied to the amounts paid for the purchase of one or more vehicles, even if they are registered in the same year, although the total limit of the deduction cannot exceed 4,000 euros per declaration.

Requirements and other conditions for the application of the deduction

Regulations: See article 10 of the Consolidated Text of the legal provisions of the Community of Castile and Leon on own and transferred taxes

  • The acquired vehicle may not be used for professional or business activities, regardless of the owner of these activities.
  • The deduction will only be applicable in the tax period in which the vehicle whose acquisition generates the right to apply the deduction is registered.
  • The acquired vehicle must remain in the taxpayer's assets for at least four years from its acquisition.
  • The electric mode autonomy of the vehicles whose acquisition generates the right to apply the deduction will be determined by applying the WLTP procedure (Worldwide harmonized Light vehicles Test Procedure) or the procedure that replaces it for the purposes of the Special Tax on Certain Means of Transport.
  • 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 invoice.

Note: The deduction may only be applied by the person in whose name the invoice is issued.

Loss of the right to the deduction made

Regulations: See article 10 of the Revised Text of the legal provisions of the Community of Castile and León on own and transferred taxes .

When in tax periods after the one in which the right to the deductions made is lost, in whole or in part, the taxpayer will be obliged to add to the autonomous net quota accrued in the year in which the requirements for the deduction were not met the amounts unduly deducted, plus the late payment interest referred to in article 26.6 of Law 58/2003, of December 17, General Tax Law.