Plan Auto+ 2026: Amounts, Requirements, and How to Request the Bonus at the Dealership

# Plan Auto+ 2026: Amounts, Requirements, and How to Request the Bonus at the Dealership

The Plan Auto+ 2026 helps with the purchase of an electric car is the main state program of direct incentives for the acquisition of zero and low-emission vehicles in Spain. The bonus is applied as a direct discount on the dealership invoice, without the buyer having to advance the money or wait for a later transfer. If you are thinking about buying an electric car this year, understanding how the real flow works at the point of sale — and what happens in the case of limits — can make a difference of several thousand euros in the final price.

1. What is the Plan Auto+ 2026 and How Does It Differ from MOVES III

The Plan Auto+ is a program of direct aids managed by the IDAE (Institute for Diversification and Energy Saving) with funding from the EU Recovery and Resilience Mechanism (Next Generation EU funds). Its objective is to accelerate the renewal of the Spanish automotive fleet towards zero-emission vehicles.

The fundamental difference with the MOVES III is the mechanism of application:

• Plan Auto+: the discount is applied directly to the sale price at the adhered dealership. The buyer pays the final price already reduced. The dealership recovers the amount from the IDAE.
• MOVES III: the aid is managed by each autonomous community. The buyer usually pays the full price and receives the subsidy later, with varying timelines depending on the region (consult the status by communities in our specific article about MOVES III 2026).

Both programs are compatible with each other, although with limits on accumulation that are detailed later. The Plan Auto+ has national uniform coverage, while the MOVES III presents notable differences in amounts and timelines depending on the autonomous community.

2. Amounts and Aid Tranches According to Vehicle Type and Scrapping

According to the information published by the IDAE and the regulatory bases of the program (BOE, call 2026), the amounts of the Plan Auto+ 2026 bonus vary depending on three factors: the vehicle category, the sale price, and whether an old vehicle is scrapped.

Important Note: The exact amounts are subject to the resolution of the current call. Always check the updated conditions in idae.es/ayudas-y-financiacion/transporte/plan-autoplus before formalizing the purchase.

Guideline Tranches for Electric Passenger Cars (Category M1)

For electric motorcycles and scooters (category L), the amounts are lower and also depend on scrapping. For light commercial vehicles (electric vans), there are specific tranches for self-employed and SMEs.

Do I qualify for the Plan Auto+ if I don't scrap my old car? Yes. Scrapping is not mandatory to access the program, but it significantly increases the bonus amount. Without scrapping, the discount is smaller but still applicable if the vehicle and buyer meet the requirements.

Practical Example

Suppose you buy an electric passenger car with a public sale price of 28.000 € and scrap your 12-year-old vehicle:

• Plan Auto+ Bonus (with scrapping): 7.000 €
• Final price on the invoice: 21.000 €
• If you also apply the 15% deduction in IRPF on the purchase base (up to the limit set by the AEAT): additional tax savings of up to 1.500 € in the income tax return
• Estimated combined savings: up to 8.500 €

3. Buyer Requirements, Vehicle Requirements, and Adhered Dealership

Buyer Requirements

• Be a physical person resident in Spain or a legal entity (company, self-employed) with a fiscal domicile in the national territory.
• Not have previously received aid from the Plan Auto+ for the same vehicle.
• Be up to date with tax obligations and Social Security (verified through a sworn declaration or certificate).
• In the case of scrapping: be the owner of the vehicle to be scrapped with a minimum prior period established in the call (usually 12 months).

Vehicle Requirements

• Be a 100% battery electric vehicle (BEV) or, according to the call, a hydrogen fuel cell vehicle.
• Public sale price below the maximum limit set in the call (according to the IDAE, in previous calls this limit was around 45.000 € for passenger cars; verify the current amount in 2026).
• Be a new vehicle or, under certain conditions, a certified used vehicle with less than one year since its first registration and less than 15.000 km (consult the exact conditions in the BOE resolution).
• Meet the technical requirements of the M1 or L category according to the DGT (dgt.es).

Adhered Dealership: What Happens If Yours Is Not Adhered

This is one of the critical points that generates the most confusion and that competitors rarely explain. The bonus of the Plan Auto+ can only be applied at the time of purchase if the dealership is adhered to the program through an agreement with the IDAE.

What Can You Do If Your Dealership Is Not Adhered?

1. Check the official list of adhered dealerships on the IDAE website before visiting the point of sale. This list is updated periodically.
2. Request the dealership to process its adherence: the adherence process is open during the program's validity. Some dealerships are not adhered due to lack of knowledge or not having completed the procedure.
3. Look for another dealership of the same brand that is adhered: in brands with an extensive network, it is common to find another point of sale in the same province that is adhered.
4. File a complaint: if the dealership has incorrectly informed you about its adherence, you can file a complaint with the IDAE or the Consumer Office of your autonomous community.

In no case can the buyer request the bonus directly from the IDAE retroactively if the purchase was made at a non-adhered dealership. The dealership's adherence is a prerequisite and essential requirement.

4. How to Request the Plan Auto+ Bonus at the Dealership: Steps, Documents, and Deadlines

The real process at the point of sale is simpler than it seems, but it requires bringing the correct documentation from the beginning.

Step-by-Step

Step 1 — Pre-Verification (Before Going to the Dealership)

• Check that the dealership is listed in the IDAE's adhered dealerships list.
• Verify that the model you want to buy is included in the list of eligible vehicles.
• Check if you have a vehicle to scrap and if it meets the age requirements.

Step 2 — Vehicle Reservation

• When formalizing the reservation, inform the dealership that you want to apply for the Plan Auto+.
• The dealership must inform you of the applicable bonus amount and reflect it in the reservation contract.
• Important: Keep the reservation contract with the date, as this date is relevant if the vehicle is delivered outside the program's validity period.

Step 3 — Documents to Provide

• Valid DNI or NIE of the buyer.
• If there is scrapping: circulation permit and technical sheet of the vehicle to be scrapped, and documentation that proves the minimum ownership period required.
• For self-employed: fiscal identification number (NIF) and, if applicable, documentation that proves the economic activity.
• For companies: CIF, constituting deeds, and powers of the legal representative.
• Sworn declaration of being up to date with the Tax Agency and Social Security (the dealership usually provides this).

Step 4 — Application of the Discount on the Invoice

• The dealership applies the bonus directly as a discount on the sale price. The invoice reflects the final price already reduced.
• The dealership processes the reimbursement request with the IDAE. The buyer does not intervene in this process.

Step 5 — Registration and Delivery

• The registration must be done within the program's validity period. If the vehicle is reserved before the program closes but delivered after, the bonus may lose its effect.
• What happens if the delivery is delayed? If the reservation is formalized with the bonus granted and the delay is attributable to the dealership or the manufacturer (not the buyer), the IDAE may recognize an extension. Consult this situation directly with the IDAE and demand written confirmation from the dealership.

How long does it take for the aid to reach the dealership? The buyer does not wait: the discount is immediate on the invoice. The dealership is the one waiting for the reimbursement from the IDAE, which according to the current regulation in 2026 must be processed within a maximum period established in the call resolution (usually between 30 and 90 business days from the complete request).

5. How to Combine the Plan Auto+ with the IRPF Deduction and Other Autonomous Subsidies in 2026

The compatibility between the Plan Auto+ 2026 and other aids is one of the most relevant aspects to maximize savings, and also one of the least explained.

Compatibility with MOVES III

The Plan Auto+ and MOVES III are compatible, but the sum of both aids cannot exceed the cost of acquiring the vehicle or the limits of aid intensity established by the European minimis or state aid regulations. In practice, for an electric passenger car with a medium price, the accumulation is viable without exceeding these limits.

Compatibility with the 15% IRPF Deduction

The 15% IRPF deduction for the purchase of an electric vehicle (AEAT, according to the current regulation in 2026) is calculated on the purchase base, which is the price actually paid. If the Plan Auto+ reduces the price on the invoice, the deduction base is the reduced price, not the original price.

Example: original price 28.000 €, Plan Auto+ bonus 7.000 €, price on the invoice 21.000 €. The 15% deduction is applied on 21.000 € (up to the imposable base limit set by the AEAT), not on 28.000 €.

Tax Treatment of the Bonus for Self-Employed and Companies

This is a gap that almost no article covers: for self-employed and companies, the discount of the Plan Auto+ on the invoice reduces the amortization base of the vehicle. In other words, if the vehicle is acquired for 21.000 € (price already discounted by the bonus), the fiscal amortization is calculated on 21.000 €, not on the original price of 28.000 €. This is coherent with the principle that the amortizable base is the effective acquisition cost.

In addition, the bonus of the Plan Auto+ is not considered taxable income for individuals, as it is a direct reduction of the sale price and not a cash subsidy received by the taxpayer. However, consult with a tax advisor or verify in the AEAT (agenciatributaria.gob.es) the specific treatment applicable to your situation.

Municipal Bonuses in the IVTM

The bonuses in the Impuesto sobre Vehículos de Tracción Mecánica (IVTM) offered by many municipalities for electric vehicles are compatible with the Plan Auto+ and with the MOVES III, as they are a municipal tax independent of the state. The annual savings can range between 50% and 100% of the IVTM quota depending on the municipality.

Financing and Total Cost of Ownership

If you need to finance the purchase, keep in mind that the bonus of the Plan Auto+ reduces the amount to finance from the first moment. Some dealerships offer specific financing conditions for electric vehicles in collaboration with banking entities. Always compare the real TAE and the total cost of the loan, not just the monthly payment. Including in the analysis the savings on fuel, the lower maintenance cost, and the tax benefits will give you a complete picture of the total cost of ownership of the electric vehicle.

To calculate your combined savings with all available aids, use our calculator for electric car aids 2026, where you can enter your autonomous community, the vehicle price, and your tax situation.

Sources and Regulatory References

• IDAE — Official page of the Plan Auto+ 2026: https://www.idae.es/ayudas-y-financiacion/transporte/plan-autoplus
• BOE — Resolution of the call and regulatory bases of the Plan Auto+ 2026: https://www.boe.es
• AEAT — Deduction for the purchase of electric vehicles in IRPF 2026: https://www.agenciatributaria.gob.es
• DGT — Technical requirements and eligible vehicle categories (M1, L): https://www.dgt.es
• Ministry for the Ecological Transition and Demographic Challenge — Regulatory framework for electric mobility: https://www.miteco.gob.es