Incentivos federal de impuestos para nuevos vehículos todo eléctrico e híbridos enchufables
¡Desgravación federal de impuesto de hasta $7,500!
Los autos todo eléctrico y los híbridos enchufables comprados nuevos en el 2010 o después, pueden ser elegibles para una desgravación de impuestos federales de hasta $7,500. La desgravación varía de acuerdo a la capacidad de la batería que se utiliza para alimentar el auto. Otros incentivos locales y/o estatales podrían también aplicar.
Algunos vehículos pequeños podrían no calificar para esta desgravación, pero podrían ser elegibles para alguna otra desgravación.
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Y
| Marca y modelo del vehículo |
Tipo de vehiculo | Desgravación total |
Desfase | |
|---|---|---|---|---|
| 50% | 25% | |||
| AMP Electric Vehicles | 1-1-10 a la fecha | PD | PD | |
| 2012 GCE Electric Vehicle | ||||
 |
$7,500 | – |
– |
|
| 2012 MLE Electric Vehicle | ||||
 |
$7,500 | – |
– |
|
| Audi | 1-1-10 a la fecha | PD | PD | |
| 2020–221 e-tron Sportback | ||||
 |
$7,500 | – |
– |
|
| 2016–18 A3 e-tron | ||||
 |
$4,502 | – |
– |
|
| 2019, 2021–22 e-tron SUV | ||||
 |
$7,500 | – |
– |
|
| 2016 A3 e-tron ultra | ||||
|
$4,502 | – |
– |
|
| 2021 A7 55 TFSI e Quattro | ||||
 |
$6,712 | – |
– |
|
| 2022 A7 TFSI e Quattro | ||||
 |
$7,500 | – |
– |
|
| 2020 A8L PHEV | ||||
 |
$6,712 | – |
– |
|
| 2021 A8 L 60 TFSI e Quattro | ||||
 |
$6,712 | – |
– |
|
| 2020 Q5 PHEV | ||||
 |
$6,712 | – |
– |
|
| 2021 Q5 55 TFSI e Quattro | ||||
|
$6,712 | – |
– |
|
| 2022 Q5 TFSI e Quattro | ||||
 |
$7,500 | – |
– |
|
| Bentley | 1-1-10 a la fecha | PD | PD | |
| 2020–21 Bentayga Hybrid | ||||
 |
$7,500 | – |
– |
|
| BMW | 1-1-10 a la fecha | PD | PD | |
| 2014–21 i3 Sedan | ||||
 |
$7,500 | – |
– |
|
| 2014–21 i3 Sedan w/ Range Extender | ||||
|
$7,500 | – |
– |
|
| 2017 i3 Sedan (w/ 60 amp-hr battery) | ||||
|
$7,500 | – |
– |
|
| 2018–21 i3s | ||||
 |
$7,500 | – |
– |
|
| 2018–21 i3s w/ Range Extender | ||||
 |
$7,500 | – |
– |
|
| 2014–17 i8 | ||||
 |
$3,793 | – |
– |
|
| 2019–20 i8 Coupe | ||||
 |
$5,669 | – |
– |
|
| 2019–20 i8 Roadster | ||||
 |
$5,669 | – |
– |
|
| 2020–21 X3 xDrive30e | ||||
 |
$5,836 | – |
– |
|
| 2016–18 X5 xDrive40e | ||||
 |
$4,668 | – |
– |
|
| 2021–22 X5 xDrive45e | ||||
 |
$7,500 | – |
– |
|
| 2016–18 330e | ||||
 |
$4,001 | – |
– |
|
| 2021–22 330e | ||||
 |
$5,836 | – |
– |
|
| 2021–22 330e xDrive | ||||
|
$5,836 | – |
– |
|
| 2018–19 530e | ||||
 |
$4,668 | – |
– |
|
| 2020–22 530e | ||||
|
$5,836 | – |
– |
|
| 2018–19 530e xDrive | ||||
|
$4,668 | – |
– |
|
| 2020–22 530e xDrive | ||||
 |
$5,836 | – |
– |
|
| 2017 740e | ||||
 |
$4,668 | – |
– |
|
| 2018–19 740e xDrive | ||||
|
$4,668 | – |
– |
|
| 2020–22 745e xDrive | ||||
 |
$5,836 | – |
– |
|
| BYD Motors | 1-1-10 a la fecha | PD | PD | |
| 2012–17 e6 Electric Vehicle | ||||
 |
$7,500 | – |
– |
|
| General Motors vehicles purchased after 3/31/2020 are not eligible for these tax credits. | ||||
| Cadillac | 1-1-10 a 31-1-19 | 1-4-19 a 30-9-19 | 1-10-19 a 31-3-20 | |
| 2014, 2016 Cadillac ELR | ||||
 |
$7,500 | $3,750 |
$1,875 |
|
| 2017–18 Cadillac CT6 Plug-in | ||||
 |
$7,500 | $3,750 |
$1,875 |
|
| Los vehículos de General Motors comprados después del 31/03/2020 no son elegibles para estos créditos fiscales. | ||||
| Chevrolet | 1-1-10 a 31-1-19 | 1-4-19 a 30-9-19 | 1-10-19 a 31-3-20 | |
| 2017–20 Chevrolet Bolt EV | ||||
 |
$7,500 | $3,750 |
$1,875 |
|
| 2011–19 Chevrolet Volt | ||||
 |
$7,500 | $3,750 |
$1,875 |
|
| 2014–16 Chevrolet Spark EV | ||||
 |
$7,500 | $3,750 |
$1,875 |
|
| Chrysler | 1-1-10 a la fecha | PD | PD | |
| 2017–22 Pacifica Plug-in Hybrid | ||||
 |
$7,500 | – |
– |
|
| CODA Automotive | 1-1-10 a la fecha | PD | PD | |
| 2010, 2012 CODA Sedan | ||||
 |
$7,500 | – |
– |
|
| Electric Mobile Cars | 1-1-10 a la fecha | PD | PD | |
| 2010 E36 7 Passenger Wagon | ||||
 |
$7,500 | – |
– |
|
| 2010 E36t Pick-up Truck | ||||
| |
$7,500 | – |
– |
|
| 2010 E36v Utility Van | ||||
|
$7,500 | – |
– |
|
| Ferrari | 1-1-10 a la fecha | PD | PD | |
| 2020–21 SF90 Stradale | ||||
 |
$3,501 | – |
– |
|
| Fiat | 1-1-10 a la fecha | PD | PD | |
| 2013–19 Fiat 500e | ||||
 |
$7,500 | – |
– |
|
| Fisker | 1-1-10 a la fecha | PD | PD | |
| 2012 Fisker Karma Sedan | ||||
 |
$7,500 | – |
– |
|
| Ford | 1-1-10 a la fecha | PD | PD | |
| 2012–18 Ford Focus EV | ||||
 |
$7,500 | – |
– |
|
| 2013–17 Ford C-Max Energi | ||||
 |
$4,007 | – |
– |
|
| 2013–18 Ford Fusion Energi | ||||
 |
$4,007 | – |
– |
|
| 2019–20 Ford Fusion Energi | ||||
 |
$4,609 | – |
– |
|
| 2020–22 Ford Escape Plug-in Hybrid | ||||
 |
$6,843 | – |
– |
|
| 2021 Ford Mustang Mach-E First Edition Premium AWD | ||||
 |
$7,500 | – |
– |
|
| 2021 Ford Mustang Mach-E California Route 1 | ||||
|
$7,500 | – |
– |
|
| 2021 Ford Mustang Mach-E Premium AWD | ||||
|
$7,500 | – |
– |
|
| 2021 Ford Mustang Mach-E Premium RWD | ||||
|
$7,500 | – |
– |
|
| 2021 Ford Mustang Mach-E Select AWD | ||||
|
$7,500 | – |
– |
|
| 2021 Ford Mustang Mach-E Select RWD | ||||
|
$7,500 | – |
– |
|
| 2021 Ford Mustang Mach-E GT | ||||
|
$7,500 | – |
– |
|
| Ford/Azure Dynamics | 1-1-10 a la fecha | PD | PD | |
| 2011–12 Transit Connect EV | ||||
 |
$7,500 | – |
– |
|
| Honda | 1-1-10 a la fecha | PD | PD | |
| 2014 Accord Plug-in Hybrid | ||||
 |
$3,626 | – |
– |
|
| 2018–21 Clarity Plug-in Hybrid | ||||
 |
$7,500 | – |
– |
|
| Hyundai | 1-1-10 a la fecha | PD | PD | |
| 2017–21 Ioniq Electric | ||||
 |
$7,500 | – |
– |
|
| 2018–22 Ioniq Plug-in Hybrid Electric Vehicle | ||||
 |
$4,543 | – |
– |
|
| 2019–22 Kona Electric Vehicle | ||||
 |
$7,500 | – |
– |
|
| 2016–19 Sonata Plug-in Hybrid | ||||
 |
$4,919 | – |
– |
|
| 2022 Tucson Plug-in Hybrid | ||||
 |
$6,587 | – |
– |
|
| 2022 Santa Fe Plug-in Hybrid | ||||
 |
$6,587 | – |
– |
|
| Jaguar | 1-1-10 a la fecha | PD | PD | |
| 2019 Jaguar I-Pace (First Edition, HSE, SE, S models) | ||||
 |
$7,500 | – |
– |
|
| 2020–21 Jaguar I-Pace (HSE, SE, S models) | ||||
|
$7,500 | – |
– |
|
| 2022 Jaguar I-Pace (HSE) | ||||
 |
$7,500 | – |
– |
|
| Jeep | 1-1-10 a la fecha | PD | PD | |
| 2021–22 Jeep Wrangler PHEV | ||||
 |
$7,500 | – |
– |
|
| Kandi | 1-1-10 a la fecha | PD | PD | |
| 2019–21 Kandi EX3 | ||||
|
$7,500 | – |
– |
|
| 2019–20 Kandi K22 | ||||
|
$7,500 | – |
– |
|
| 2020–22 Kandi K23 | ||||
|
$7,500 | – |
– |
|
| 2020–22 Kandi K27 | ||||
 |
$7,500 | – |
– |
|
| Karma | 1-1-10 a la fecha | PD | PD | |
| 2018–20 Karma Revero | ||||
 |
$7,500 | – |
– |
|
| Kia | 1-1-10 a la fecha | PD | PD | |
| 2015–20 Soul Electric | ||||
 |
$7,500 | – |
– |
|
| 2017–20 Optima Plug-in Hybrid | ||||
 |
$4,919 | – |
– |
|
| 2018–22 Niro Plug-in Hybrid | ||||
 |
$4,543 | – |
– |
|
| 2019–22 Niro EV | ||||
 |
$7,500 | – |
– |
|
| 2022 EV6 (58 kWh, 77.4 kWh) | ||||
|
$7,500 | – |
– |
|
| 2022 Sorento Plug-in Hybrid | ||||
 |
$6,587 | – |
– |
|
| Land Rover | 1-1-10 a la fecha | PD | PD | |
| 2019 Range Rover PHEV (HSE) | ||||
 |
$7,087 | – |
– |
|
| 2020–21 Range Rover PHEV | ||||
|
$6,295 | – |
– |
|
| 2022 Range Rover PHEV (HSE, Autobiography models) | ||||
|
$6,295 | – |
– |
|
| 2019 Range Rover Sport PHEV (HSE) | ||||
 |
$7,087 | – |
– |
|
| 2022 Range Rover Sport PHEV (HSE) | ||||
 |
$6,295 | – |
– |
|
| 2020–22 Range Rover Sport PHEV | ||||
|
$6,295 | – |
– |
|
| Lincoln | 1-1-10 a la fecha | PD | PD | |
| 2020–22 Lincoln Aviator Grand Touring | ||||
 |
$6,534 | – |
– |
|
| 2021 Lincoln Corsair Reserve Grand Touring (PHEV) | ||||
 |
$6,843 | – |
– |
|
| McLaren | 1-1-10 a la fecha | PD | PD | |
| 2022 Artura | ||||
 |
$4,585 | – |
– |
|
| Mercedes-Benz | 1-1-10 a la fecha | PD | PD | |
| 2014–17 B-Class EV | ||||
|
$7,500 | – |
– |
|
| 2015–17 S550e PHEV | ||||
 |
$4,460 | – |
– |
|
| 2016–18 GLE550e 4matic PHEV | ||||
 |
$4,460 | – |
– |
|
| 2018–19 GLC350e 4matic PHEV | ||||
 |
$4,460 | – |
– |
|
| 2020 GLC350e 4M EQ | ||||
 |
$6,462 | – |
– |
|
| 2020 S560e EQ PHEV | ||||
 |
$6,462 | – |
– |
|
| 2016–18 C350e | ||||
 |
$3,501 | – |
– |
|
| MINI | 1-1-10 a la fecha | PD | PD | |
| 2018–19 MINI Cooper S E Countryman ALL4 | ||||
 |
$4,001 | – |
– |
|
| 2020–22 MINI Cooper S E Countryman ALL4 | ||||
 |
$5,002 | – |
– |
|
| 2020 MINI Cooper S E Hardtop 2-Door | ||||
 |
$7,500 | – |
– |
|
| 2021–22 MINI Cooper S E Hardtop | ||||
 |
$7,500 | – |
– |
|
| Mitsubishi | 1-1-10 a la fecha | PD | PD | |
| 2012, 2014, 2016, 2017 i-MiEV | ||||
 |
$7,500 | – |
– |
|
| 2018–20 Outlander Plug-in | ||||
 |
$5,836 | – |
– |
|
| 2021–22 Outlander Plug-in | ||||
 |
$6,587 | – |
– |
|
| Nissan | 1-1-10 a la fecha | PD | PD | |
| 2011–22 Leaf | ||||
 |
$7,500 | – |
– |
|
| Polestar Automotive | 1-1-10 a la fecha | PD | PD | |
| 2020–21 Polestar 1 | ||||
 |
$7,500 | – |
– |
|
| 2021 Polestar 2 | ||||
 |
$7,500 | – |
– |
|
| 2022 Polestar 2 - Long Range (motor simple y doble) | ||||
 |
$7,500 | – |
– |
|
| Porsche | 1-1-10 a la fecha | PD | PD | |
| 2015–18 Cayenne S E-Hybrid | ||||
 |
$5,336 | – |
– |
|
| 2019–20 Cayenne E-Hybrid | ||||
 |
$6,712 | – |
– |
|
| 2021–22 Cayenne E-Hybrid | ||||
 |
$7,500 | – |
– |
|
| 2020 Cayenne E-Hybrid Coupe | ||||
 |
$6,712 | – |
– |
|
| 2021–22 Cayenne E-Hybrid Coupe | ||||
|
$7,500 | – |
– |
|
| 2021 Cayenne Turbo S E-Hybrid Coupe | ||||
|
$7,500 | – |
– |
|
| 2021 Cayenne Turbo S E-Hybrid | ||||
|
$7,500 | – |
– |
|
| 2014–16 Panamera S E-Hybrid | ||||
 |
$4,752 | – |
– |
|
| 2015 918 Spyder | ||||
 |
$3,667 | – |
– |
|
| 2018 Panamera 4 E-Hybrid (E-Hybrid, E-Hybrid Sport Turismo, E-Hybrid Executive, Turbo S E-Hybrid, Turbo S E-Hybrid Executive) | ||||
 |
$6,670 | – |
– |
|
| 2019–20 Panamera 4 E-Hybrid (E-Hybrid, E-Hybrid Sport Turismo, E-Hybrid Executive, Turbo S E-Hybrid, Turbo S E-Hybrid Executive) | ||||
|
$6,712 | – |
– |
|
| 2021 Panamera 4 E-Hybrid (E-Hybrid, E-Hybrid Sport Turismo, E-Hybrid Executive, Turbo S E-Hybrid, Turbo S E-Hybrid Executive) | ||||
 |
$7,500 | – |
– |
|
| 2020 Taycan EV (4S, Turbo, Turbo S) | ||||
 |
$7,500 | – |
– |
|
| 2021 Taycan EV (4 Cross Turismo, 4 S Cross Turismo, Turbo Cross Turismo, Turbo S Cross Turismo, 4 S, Turbo, Turbo S) | ||||
|
$7,500 | – |
– |
|
| Rivian | 1-1-10 a la fecha | PD | PD | |
| 2022 Rivian R1T | ||||
 |
$7,500 | – |
– |
|
| smart USA | 1-1-10 a la fecha | PD | PD | |
| 2013–18 fortwo electric vehicle (all) | ||||
 |
$7,500 | – |
– |
|
| 2019 EQ fortwo Coupe | ||||
 |
$7,500 | – |
– |
|
| 2019 EQ fortwo Cabrio | ||||
 |
$7,500 | – |
– |
|
| Subaru | 1-1-10 a la fecha | PD | PD | |
| 2019–21 Crosstrek Hybrid | ||||
 |
$4,502 | – |
– |
|
| Los vehículos Tesla comprados después del 31/12/2019 no son elegibles para estos créditos fiscales. | ||||
| Tesla Motors | 1-1-10 a 31-12-18 | 1-1-19 a 30-6-19 | 1-7-19 a 31-12-19 | |
| 2012–20 Model S | ||||
 |
$7,500 | $3,750 |
$1,875 |
|
| 2016–20 Model X | ||||
 |
$7,500 | $3,750 |
$1,875 |
|
| 2020 Model 3 Standard Range | ||||
 |
$7,500 | $3,750 |
$1,875 |
|
| 2019–20 Model 3 Standard Range Plus | ||||
|
$7,500 | $3,750 |
$1,875 |
|
| 2017–20 Model 3 Long Range | ||||
 |
$7,500 | $3,750 |
$1,875 |
|
| 2018–20 Model 3 Long Range AWD and AWD Performance | ||||
|
$7,500 | $3,750 |
$1,875 |
|
| 2018–20 Model 3 Mid Range | ||||
|
$7,500 | $3,750 |
$1,875 |
|
| 2008–11 Roadster | ||||
 |
$7,500 | $3,750 |
$1,875 |
|
| Think | 1-1-10 a la fecha | PD | PD | |
| 2011 Think City EV | ||||
 |
$7,500 | – |
– |
|
| Toyota | 1-1-10 a la fecha | PD | PD | |
| 2012–15 Prius Plug-in Hybrid | ||||
 |
$2,500 | – |
– |
|
| 2017–21 Prius Prime Plug-in Hybrid | ||||
 |
$4,502 | – |
– |
|
| 2012–14 RAV4 EV | ||||
 |
$7,500 | – |
– |
|
| 2021 RAV4 Prime Plug-In Hybrid | ||||
 |
$7,500 | – |
– |
|
| VIA Motors | 1-1-10 a la fecha | PD | PD | |
| 2014 2500 Extended Range Electric Passenger Van | ||||
|
$7,500 | – |
– |
|
| 2014 1500 Extended Range Electric Truck 4WD (All body styles) | ||||
|
$7,500 | – |
– |
|
| 2014 2500 Extended Range Electric Cargo Van | ||||
|
$7,500 | – |
– |
|
| 2014 1500 Extended Range Electric Truck 2WD (All body styles) | ||||
|
$7,500 | – |
– |
|
| Volkswagen | 1-1-10 a la fecha | PD | PD | |
| 2021 ID.4 (First, Pro, and Pro S) | ||||
 |
$7,500 | – |
– |
|
| 2015–19 e-Golf | ||||
 |
$7,500 | – |
– |
|
| Volvo | 1-1-10 a la fecha | PD | PD | |
| 2019 S60 | ||||
 |
$5,002 | – |
– |
|
| 2020–22 S60 | ||||
 |
$5,419 | – |
– |
|
| 2018–19 S90 | ||||
 |
$5,002 | – |
– |
|
| 2020–22 S90 | ||||
|
$5,419 | – |
– |
|
| 2020–22 V60 | ||||
 |
$5,419 | – |
– |
|
| 2021–22 XC40 Recharge Pure Electric P8 AWD | ||||
 |
$7,500 | – |
– |
|
| 2018–19 XC60 | ||||
 |
$5,002 | – |
– |
|
| 2020–22 XC60 | ||||
 |
$5,419 | – |
– |
|
| 2016–17 XC90 | ||||
 |
$4,585 | – |
– |
|
| 2018–19 XC90 | ||||
 |
$5,002 | – |
– |
|
| 2020–22 XC90 | ||||
 |
$5,419 | – |
– |
|
| 2018–19 XC90 Excellence | ||||
|
$5,002 | – |
– |
|
| Wheego | 1-1-10 a la fecha | PD | PD | |
| 2011 LiFe | ||||
 |
$7,500 | – |
– |
|
| Zenith Motors | 1-1-10 a la fecha | PD | PD | |
| 2014–2017 Electric Van | ||||
|
$7,500 | – |
– |
|
| 2016–2017 Electric Minibus | ||||
|
$7,500 | – |
– |
|
PD = Por determinar
Actualizado 3-11-2021
Qualified Plug-In Electric Drive Motor Vehicles (IRC 30D)
Para ser elegible del desgravación, el vehículo debe cumplir con los siguientes requisitos:
- El vehículo debe estar hecho por un fabricante (es decir, no incluye vehículos convencionales convertidos a eléctricos).
- Debe ser tratado como un automóvil para objetivos del título II de la Ley de Aire Limpio (Clean Air Act).
- Debe tener un peso bruto del vehículo (GVWR) de no más de 14,000 libras.
- Debe ser propulsado en gran medida por un motor eléctrico cuya fuente de energía provenga de una batería
- con capacidad de no menos de 4 kilovatios/hora y
- que sea recargable desde una fuente externa de electricidad.
Estos otros requisitos también deben cumplirse para que un vehículo certificado pueda ser elegible:
- El contribuyente debe ser el primer dueño o dueño original del vehículo —el vehículo debe ser nuevo.
- El vehículo debe ser adquirido para uso o arrendamiento por el contribuyente, y no para reventa. (El : desgravación está disponible sólo para el comprador original de un vehículo nuevo que sea elegible. Si un vehículo elegible es arrendado a un consumidor, la sociedad de arrendamiento financiero puede reclamar el desgravación.)
- El vehículo debe ser usado mayormente en los Estados Unidos.
- El vehículo debe ser puesto en servicio por el contribuyente durante o después del año 2010.
Este desgravación comenzará a ser retirado progresivamente al principio del segundo cuatrimestre del año una vez que el fabricante produzca 200,000 vehículos eléctricos enchufables elegibles (es decir, híbridos enchufables y VEs) contando a partir del 1 de enero del 2010. El IRS anunciará cuando un fabricante supere esta cifra de producción y anunciará el desfase progresivo del programa.
Llene el Formulario 8936
, Vehículos Eléctricos Enchufables Elegibles para el Desgravación.
Para vehículos adquiridos para uso personal, reporte el desgravación del Formulario 8936
en la línea provista para éste efecto de su Formulario 1040, U.S. Declaración de Impuestos Sobre la Renta Individual estadounidense.
Para los vehículos adquiridos en ó después del 2010, éste Desgravación puede aplicarse hacia el impuesto mínimo alternativo (AMT).
Si el vehículo elegible es comprado para uso comercial, el desgravación de uso comercial de un vehículo eléctrico es declarado en el Formulario 3800, Desgravación Comercial General.
Página de Inicio del Internal Revenue Service (IRS)
- Crédito por vehículos enchufables con motor de dirección eléctrica (Sección 30D), en un breve resumen
- Plug-In Electric Drive Vehicle Credit (IRC 30D)
- Notice 2009-89: New Qualified Plug-in Electric Drive Motor Vehicle Credit
- Notice 2009-54: Qualified Plug-in Electric Vehicle Credit
- Notice 2009-58: Qualified Plug-In Electric Vehicle Credit Under Section 30
- Energy Provisions of the American Recovery and Reinvestment Act of 2009
ACLARACIÓN
La información contenida en esta página no debe entenderse como documentación oficial o legal. Otros requisitos y excepciones podrían aplicar. Para información más detallada, por favor contacte a un representante del IRS y/o una publicación oficial del IRS.