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A taxpayer inquired whether they could claim the tax deduction for the purchase of an electric vehicle without subtracting the MOVES III Plan subsidy, given that the grant decision would be received in a subsequent tax year. The Directorate General for Taxes (DGT) ruled that the deduction may be applied without deducting the subsidy as long as no final resolution has been issued, although the taxpayer must regularise their tax position if the grant is subsequently awarded.
Cuestión planteada Si puede descontar el importe de dicha subvención de la base de deducción teniendo en cuenta que la misma aún se encuentra en estado de tramitación y que la consultante no ha recibido resolución sobre su concesión.
La base de la deducción por adquisición de vehículos eléctricos debe excluir las cuantías que hayan sido o vayan a ser subvencionadas. No obstante, hasta que no exista una resolución definitiva sobre la concesión de la ayuda, la normativa permite no descontar dicho importe de la base de deducción. Si tras aplicar la deducción se concede la subvención por cantidades que formaban parte de la base, el contribuyente deberá regularizar su situación tributaria para excluir dichas cuantías.
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