The 2021 income tax return campaign begins next Wednesday, April 6, and presents some


compared to other years.

The most notable is the inclusion of

aid received for the purchase of electric vehicles

as capital gains and therefore subject to tax.

  • The beneficiaries of official aid such as that of

    the Moves Plan

    , if they have received their amount during the past year, must declare it as

    a capital gain

    , so that these amounts will increase the tax base subject to the different tax brackets.

  • As a general rule,

    salaried or retired natural persons do not have to declare

    the purchase of a car or motorcycle, since when purchasing them they have already paid taxes: VAT of 21% and, in the case of vehicles with homologated emissions higher than 120 grams of CO2 per kilometer, the registration tax.

  • The

    self-employed and people with disabilities

    can deduct part of the money invested in the acquisition of vehicles.

    Disabled people or direct family members who take care of them can deduct

    50% of the VAT

    quoted during the purchase of the new vehicle.

    The amount will not be very high, since these people pay a

    reduced VAT of 4%

    instead of the common 21% tax.

    Used cars or zero kilometer cars already previously registered by the companies that sell them are not included.

  • If a car has been purchased

    to work, the self-employed will be able to deduct 50% of the fees

    paid during 2021 and will have access to a

    50% VAT refund


    They also deduct taxes on vehicles that have been paid for by renting or other forms that do not imply ownership of the car.

  • Taxi

    drivers, private transport drivers or

    self-employed driving instructors may deduct

    100% of the VAT

    paid when buying the vehicle, as long as the car is registered in the name of the professional who completes the income statement for individuals.

  • The fuel used to work

    , as well as the maintenance costs of the cars, are deducted up to 50% in the declaration.

    If the person who performs it is a professional carrier or a taxi driver, the reduction in fuel costs can be deducted up to 100%.

    It must be

    recorded that there has been no consumption of fuel for private use


  • The company car assigned to a member of the staff

    who uses it both for work and for private use must include it as another income in the declaration, since the Treasury considers that it is a

    return in kind


    If the vehicle is in the name of the company, it will quote 20% of the annual cost.

    If owned by a third party natural person, such as a long-term rental company, the 20% is calculated based on the market value of that vehicle.

  • Companies will be able to deduct part of the cost of the fleets

    of vehicles they have acquired.

    In the case of an

    electric or plug-in hybrid car

    with a range of more than 15 km in electric mode, a

    30% discount

    will be applied to the amount to be declared as long as the

    price of the car is less than 40,000 euros


    If the car is a hybrid, the reduction is 15% and, if it is a diesel or gasoline car that emits less than 120 gr/km and costs

    less than 25,000 euros

    , 15% of the fixed amount can be deducted.

  • Conforms to The Trust Project criteria

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