The 2022 Income Campaign is underway. Hundreds of thousands of Spaniards have already requested the draft and many of them have been surprised to be asked to return part of the help they received when buying a car. Yes, the Moves III Plan aid is taxed in the income statement, the amount depends on several factors.
When making the declaration, two parameters must be taken into account, among others: the expenses that are taxed (for which you have to pay) and those that are tax-reduced (for which a part of what is spent is returned to you). In this link we review all the expenses related to the car that are deducted.
This is what you will have to pay to the Treasury for the help of Moves
The Moves III Plan aid varies depending on the vehicle purchased (the maximum is for electric cars) and whether or not an old car is delivered to be scrapped. Based on the latter, the maximum incentive for electric vehicles is 7,000 euros and for plug-in hybrids, 4,500 euros.
It is important to clarify that if the Moves III Plan aid is taxed to the Treasury, it is because all the aid for the purchase of vehicles do, since they are considered capital gains and, as such, are subject to withholding. This means that other regional aid, such as the Plan Cambia 360 in Madrid, have the same tax treatment.
To know what part of the Moves aid must be returned to the treasury, both the amount received and the holder’s annual income must be taken into account. From Gestha (Ministry of Finance Technicians Union) they calculate that, on average, an individual who has received aid from the Moves III Plan in 2022 must return between 20 and 30% of the amount received in the acquisition of a hybrid vehicle plug-in or electric.
The percentage is established based on this table:
| Annual income | Percentage to return (of the total aid) |
|---|---|
| up to 12,450 euros | 19% |
| up to 20,200 euros | 24% |
| up to 35,200 euros | 30% |
| up to 60,000 euros | 37% |
| up to 300,000 euros | Four. Five% |
| earnings over 300,000 euros | 47% |
A practical example: you have bought an electric car and, later, you have been granted the maximum aid from Moves (7,000 euros); Your annual income in 2022 is 30,000 euros, so you enter the second band and you will have to repay 24% of the aid, that is, 1,700 euros.
