MOVES III Program Grant. Electric vehicles and installations
The Ministry for Ecological Transition and Demographic Change approved in its Royal Decree 266/2021, dated April 13, the direct concession to the autonomous communities and the autonomous cities of Ceuta and Melilla for the execution of incentive programs linked to electric mobility (MOVES III), with a budget of 400 million euros.
The MOVES III program has two eligible actions:
- Acquisition of plug-in electric and fuel cell vehicles.
- Implementation of electric vehicle recharging infrastructure.
Procurement of plug-in electric and fuel cell vehicles
The amount of the aid granted will depend on the person who acquires it:
- Individuals.
- Self-employed.
- Legal entities.
- Public Administrations.
Depending on the type of vehicle, whether it is category M1 or N1 and whether it is scrapped or not. These amounts can range from €1,100 to €9,000. It is important to highlight that the following groups will be excluded from this aid:
- Companies engaged in the production, processing and marketing of fishery and aquaculture products.
- Companies engaged in the primary production of agricultural products.
- Companies engaged in the transportation of goods by road (heading 722 of the IAE).
The eligibility period for this action is:
- For individuals, self-employed and administration without economic activity, for eligibility purposes, the date of the purchase invoice and proof of payment, as well as the date of the lease contract in the case of leasing, must be after April 9, 2021.
- For companies and public entities with economic activity, the dates of the invoices and proof of payment for the acquisition of the vehicle must be after the date of registration of the application in the corresponding call for applications, so it will be necessary to wait for the publication of the respective calls for applications in order to acquire a vehicle subject to aid.
For the latter recipients, the payment of the price of the vehicle, including the payment of possible amounts on account or under any other concept, must be made after the date of registration of the application.
- In all cases, the aid will be granted to those applications that have been registered in due time and comply with the requirements established in the bases approved by the Royal Decree and the corresponding call made by the autonomous communities and the cities of Ceuta and Melilla, or, as the case may be, the direct investments made by the latter.
Implementation of electric vehicle recharging infrastructure
The amount of the facility grants is:
| Addressees | Aid (% of eligible cost) | Aid (% of eligible cost) |
| General location | Municipalities <5,000 inhab. | |
| Self-employed, individuals, Communities of Owners and administration without economic activity | 70 % | 80 % |
| Companies and public entities with economic activity, public access charging with P >50kW | 35 % 45 % (Medium company) 55 % (Small business) | 40 % 50 % (Medium company) 60 % (Small business) |
| Companies and public entities with economic activity, public or private public or private with P <50kW | 30 % | 40 % |
The eligibility period for this action is:
- For individuals, self-employed and administration without economic activity, for eligibility purposes, it is required that, the date of purchase and sale invoice and proof of payment, will have to be after April 9, 2021.
- For companies and public entities with economic activity, the dates of the contracts, invoices and proof of payment, including payments as a down payment or advance, must be after the date of registration of the application in the corresponding call of this program.
In all cases, the aid will be granted to the applications that have been registered on time and comply with the requirements established in the bases approved by the Royal Decree and the corresponding call made by the Autonomous Communities and the cities of Ceuta and Melilla, or, as the case may be, the direct investments carried out by them.
The following are the aspects that must be taken into account for both individuals and legal entities in terms of eligible actions:
| Types of beneficiaries | Applicable State aid scheme | Applicable State aid scheme |
| Self-employed | EU Regulation no. 1 1407/2013 of the commission of 18/12/2013 (de minimis regulation). | Upgrades with bill of sale from 10/04/2021 onwards |
| Natural persons | – | Upgrades with bill of sale from 10/04/2021 onwards |
| Communities of owners | – | Upgrades with bill of sale from 10/04/2021 onwards |
| Legal entities and other entities, with or without legal personality, with taxpayer ID numbers beginning with A,B,C,D,E,F,G,G,J,R,W and V | EU Regulation No. 1 651/2014 of the Commission of 17/06/2014 (GBER). | Updates with bill of sale and proof of payment after the date of application. |
| Local entities and the institutional public sector of any public administration. | – | Upgrades with bill of sale from 10/04/2021 onwards1 |
It is important to highlight that the actions included in this MOVES III program will be taxed both in income as capital gains and in Corporate Taxes.
If you have any doubts regarding this issue, please do not hesitate to contact us, by telephone to Carles Monfort Codina or by e-mail to cmc@btsasociados.com, we will be pleased to help you.