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The consultant asks whether the 40,000 euro market value cap for a 30% valuation reduction on vehicles affects battery electric vehicles. The DGT responds that the cap applies only to plug-in hybrid vehicles (PHEV).
Question posed: Whether the 40,000 euro market value limit is applicable for the purposes of applying the 30 percent reduction established in Article 48 bis of the Personal Income Tax Regulations.
The 30% reduction in the valuation of energy-efficient vehicles applies to battery electric vehicles (BEV), extended-range electric vehicles (E-REV), and plug-in hybrid electric vehicles (PHEV). The 40,000 euro market value limit before taxes is only applicable to the plug-in hybrid electric vehicle (PHEV) category.
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