Skip to content
Back to index
V2287-23 28 July 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por adquisición de vehículo eléctrico

Electric vehicle tax deduction remains applicable even when receiving public subsidies

A query was raised regarding whether the tax deduction for purchasing an electric vehicle is compatible with receiving public grants. The Directorate-General for Traffic (DGT) confirms they are compatible, but stipulates that the subsidy amount must be deducted from the tax deduction base.

The question raised

Whether the application of the deduction for the acquisition of an electric vehicle provided for in the fifty-eighth additional provision of the Personal Income Tax Law is compatible with the receipt of a subsidy or public aid granted for its acquisition.

The DGT's ruling

The receipt of subsidies or public aid for the acquisition of electric vehicles does not prevent the application of the deduction. However, the tax base for the deduction shall be the acquisition value of the vehicle (including expenses and taxes) after deducting the amounts that have been or will be subsidized. The maximum base for the deduction is 20,000 euros.

Book your free first meeting