The 2026 State Budget Law introduced a significant change to the autonomous taxation regime, directly impacting companies and taxpayers that use plug-in hybrid passenger vehicles. A change worth understanding in detail.
What is autonomous taxation?
Autonomous taxation is a tax that applies directly to certain expenses of companies subject to IRC (Corporate Income Tax), as well as expenses of individuals who earn income through self-employment under organized accounting for IRS purposes.
Regarding vehicles, this tax covers charges such as depreciation, fuel, maintenance, repairs and insurance associated with passenger cars and motorcycles. In practical terms, any company subject to IRC, or any taxpayer with organized accounting, that incurs vehicle expenses is covered by the rules set out in Article 88 of the IRC Code.
What changed in 2026?
The new development introduced by the 2026 State Budget Law involves amending Article 88 of the IRC Code, which now includes reduced autonomous taxation rates for plug-in hybrid passenger vehicles certified under the Euro 6 E-bis emission standards.
This is a significant step in aligning taxation with environmental sustainability goals, encouraging companies to opt for fleets with a lower environmental impact. By partially equalizing the tax treatment of plug-in hybrids with that already applied to electric vehicles, the legislator acknowledges the role of these vehicles in the energy transition.
What does this mean in practice?
For companies that already use or are considering acquiring plug-in hybrid vehicles certified under the Euro 6 E-bis standards, this change can represent significant tax savings. The autonomous taxation rates applicable to these vehicles are now lower than those for vehicles powered exclusively by fossil fuels, making the plug-in hybrid option even more attractive from an economic standpoint.
This is therefore an opportunity that deserves attention when reviewing fleet policies or making investment decisions in corporate mobility.
At Grupo Your we stay on top of all tax changes that may impact your business. For more information on how this change can benefit your company, don't hesitate to contact our team.
