It is proposed that plug-in hybrid passenger cars and passenger cars powered by vehicular natural gas (CNG) will be taxed at the following autonomous tax rates:
Vehicles powered exclusively by electricity with an acquisition cost of €62,500 or more will be taxed autonomously at the rate of 10%.
The budget proposal also provides that in the 2022 and 2023 tax periods, autonomous taxation will not be increased by 10 percentage points in situations where the taxpayer has a tax loss, if it has obtained taxable profit in one of the three previous tax periods and it has complied with its tax reporting obligations in the two preceding periods. Similarly, it provides that this increase will not apply to companies that begin activity in 2022 and 2023 and in the two periods following the year in which they begin activity.