Spain does not have a tax that encourages the electric car, according to a new study of T&E Published on the occasion of the update of the Guide of Good Fiscal Practices (Good Tax Guide), the tool with which the environmental organization analyzes taxation in 30 European countries.
To promote the electrification of the car park, it is essential that the amount of taxes paid by electric vehicles is significantly lower than that of their combustion counterparts. But in Spain this gap is one of the smallest of Europa both in the private and corporate channel. In the latter, responsible for 55% of the new national registrations, Space It is located in twenty -fifth position with a differential of only 3,200 euros, eight times less than in France (€ 24,400) and ten than in Portugal (€ 30,300) [1] [2].
The first five markets (Germany, France, Italy, Spain and Poland) represent 71% of business car sales and 42% of all sales of new vehicles in the EU. They are, therefore, fundamental to accelerate the electrification of fleets. But only France It is among the countries in the lead. Germanywith 30% of the total corporate records, they encourage them three times less. The guide also shows that when electric cars are majority, the gap tends to reduce. Hence the differential of leading countries such as Finlandia (13.300€) y Sweden (€ 11,900) Not excessively broad.
The circulation tax, the first to reform
One of the reasons explained by the reduced Spanish differential is the very fiscal benefit that electricity receives against combustion cars in the circulation tax (IVTM). This gap is only 3 euros, while in Portugal it is € 186, in Sweden of € 787 and, in France, of 1,533 euros. The paradox is given that in Spacea new electric car can pay more than an old combustion; and a motorcycle less than a tourism. The tribute is not articulated or around the emissions or the weight of the vehicle, as it does, for example, France, which has average emissions of 120gco2/km for new vehicles enrolled by individuals, compared to the almost 130gco2/km of Spain.
-The analysis and reform of this tax is a milestone included in the recovery, transformation and resilience, mandatory compliance plan. This document includes the requirement to carry out a fiscal analysis and reform as essential requirements to access the funds of the Next Generation EU program whose term ends in August 2026. This reform must have been carried out before June 30, 2022, however it remains a pending task.
The circulation tax is not the only tax to reform
In addition to the low progressivity of the circulation tax, the reduced difference between the taxes paid by electrical cars and combustion cars is explained by the registration tax and the few tax advantages enjoyed by electric taxes in the specific taxes of the corporate channel. Unlike PortugalSpain does not have compensation schemes in kind that significantly encourage less polluting vehicles and, worse, fiscal deductions (VAT and amortization) benefit electricity and combustion vehicles in the same way.
This explains that in 2024 in Portugal, 21.6% of the new vehicles of the company are electric, compared to 4.4% in Spain. Taking into account both channels, Spain has a 5.6% penetration of the electric vehicle, compared to 20.1% of Portugal, a market of similar characteristics that thanks to the impulse of the electric has also managed to initiate the renewal of its car park. In Spain, with 46.8% of cars over 15 years, this task is still pending.
Oscar Pulidoresponsible for electrification of fleets of T&E Spain, states: “The circulation tax constitutes a fundamental tribute for the transformation of the Spanish car park but it is also essential to update other regulations such as the registration tax or the specific company of the company channel such as remuneration in kind to contribute to the decarbonization of road transport. These modifications are urgent if the bet of Spain for the electromovilidad It is real, and if in terms of market we want to reach other countries where the penetration of the electric vehicle is much higher, such as our neighbors, France and Portugal. In addition, this would be an opportunity to raise additional funds and thus implement municipal electrification programs, in order to decarbonize and rejuvenate the Spanish car park. ”
