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V1746-24 16 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por vehículos eléctricos

Electric vehicle tax deduction may be applied without deducting subsidy if grant has not yet been awarded

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.

The question raised

Whether the amount of said subsidy may be deducted from the deduction basis, considering that it is still in the processing stage and the consultant has not received a resolution regarding its granting.

The DGT's ruling

The basis for the deduction for the acquisition of electric vehicles must exclude amounts that have been or will be subsidized. However, until a final resolution regarding the granting of the aid exists, the regulations allow for said amount not to be deducted from the deduction basis. If, after applying the deduction, the subsidy is granted for amounts that were part of the basis, the taxpayer must regularize their tax situation to exclude said amounts.

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