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V1932-22 12 September 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Subsidies for electric vehicle purchase and scrapping constitute a capital gain

A query was raised regarding whether the amount received for the purchase of an electric vehicle and the scrapping of a previous one should be included in the savings tax base. The DGT ruled that such aid constitutes a capital gain that must be taxed as general income.

The question raised

Whether, in the event that the aforementioned aid were granted, the amount received for the scrapping of the previous vehicle may be included in the savings tax base of the Personal Income Tax (IRPF).

The DGT's ruling

The receipt of public aid for the acquisition of a vehicle constitutes a capital gain as it represents a variation in the value of the assets due to the incorporation of a monetary amount. The amount of the gain shall be the quantity of the subsidy obtained, including the amount for scrapping. This gain forms part of the general income and not the savings base, as it does not constitute a transfer.

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