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V1269-23 12 May 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Subsidies for electric vehicles are declared in the tax year in which they are collected as a capital gain

The taxpayer asks whether a supplementary tax return must be filed for a grant from the MOVES III Plan requested in 2022 and how it should be allocated if the vehicle is owned by both spouses. The DGT responds that the grant is a capital gain that must be taxed in the year the payment is received and that it belongs solely to the beneficiary designated in the resolution.

The question raised

Question posed: Whether, upon being granted the aid, a supplementary tax return for the 2022 tax year must be filed and whether the aid must be allocated 50% between the taxpayer and their spouse, considering that the vehicle and the installation are owned by both at 50%.

The DGT's ruling

The receipt of subsidies for the acquisition of vehicles not used for an economic activity constitutes a capital gain that forms part of general income. This gain must be allocated to the tax period in which the collection takes place, therefore a supplementary tax return for the year of the application is not necessary. The gain is attributed solely to the taxpayer to whom the subsidy has been granted according to the award resolution.

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