Updated: October 20, 2026
Are you self-employed or do you own a business, and are you thinking about buying a van or an electric vehicle? The Auto+ 2026 Program offers subsidies for the purchase of certain electric and electrified vehicles, with grants of up to €12,000 per vehicle in special cases.
However, not all self-employed individuals and businesses are eligible for this amount. The amount depends on the type of beneficiary, the vehicle category, its technology, and other requirements. In addition, this special funding is contingent on projects financed through the Social Climate Fund and on the conditions established in the applicable call for proposals.
In this guide from Martínez Caballero Abogados, we explain who is eligible to apply for the Auto+ 2026 grants, how much money you might be eligible to receive, which vehicles are included, the application deadlines, and what you should check before submitting your application.
Would you like to know if your business or activity is eligible for the Auto+ Program? Our advisory team for self-employed individuals and businesses can review your situation, verify the requirements, and guide you through the application process.
| Concept | Information |
|---|---|
| Program | Auto+ 2026 Program |
| Responsible Agency | Ministry of Industry and Tourism |
| Main Regulation | Royal Decree 609/2026, dated July 22 |
| Call for Applications for Self-Employed Individuals and Businesses | Line 2 |
| Eligible Recipients | Self-employed professionals and businesses that meet the requirements |
| Maximum Standard Assistance for Self-Employed Individuals and Microenterprises | Up to €7,500 for certain N1 vehicles |
| Maximum standard aid for other companies | Up to €5,000 for certain N1 vehicles |
| Maximum special assistance provided for in the rules | Up to €12,000 for N1 vehicles in specific cases |
| Call for Applications | October 1, 2026, at 10:00 a.m. |
| Expected completion date | December 31, 2026, at 2:00 p.m. |
| Initial Budget for Line 2 | 50 million euros |
| Accepted Payment Methods | Purchase, rental, and financial leasing, subject to terms and conditions |
| Processing | Electronic processing, through the system provided by the government |
Important: The amounts indicated are legal maximums, not guaranteed amounts. Funding is limited, and approval depends on meeting the requirements. The actual availability of the special €12,000 grant should not be assumed without reviewing its eligibility criteria and conditions in the corresponding call for applications.
The Auto+ Program is a public subsidy system designed to promote the purchase in Spain of electric and electrified vehicles that meet certain conditions.
It is governed by Royal Decree 609/2026, dated July 22, and provides for two funding streams:
Line 1: intended for individuals who do not engage in economic activity.
Line 2: intended for self-employed professionals and businesses.
If you own a business, are self-employed, or manage a company that needs to purchase vehicles for its operations, the program you should check out is Line 2 of the Auto+ Program.
Unlike a grant that funds an entire business project, Auto+ is tied to specific transactions involving the purchase of eligible vehicles.
This means that simply being self-employed or owning a business is not enough: the vehicle and the transaction must also meet the established conditions.
Line 2 considers self-employed professionals and businesses that carry out economic activities and meet the requirements of the call for applications as potential beneficiaries.
A self-employed worker may apply for the benefit if he or she is engaged in an economic activity, is registered in the relevant Tax Agency registry, and meets the other requirements.
For example, this may be relevant for professionals who use vehicles for commercial activities, freight transport, technical services, maintenance, or delivery.
However, working in one of these sectors does not automatically guarantee eligibility for the subsidy or the special €12,000 installment.
It is also necessary to verify the vehicle category, price, documentation, the applicant’s administrative status, and, where applicable, their CNAE classification.
Microenterprises can also benefit from the program.
In general, a microenterprise is defined as a business that employs fewer than ten people and whose annual revenue or annual balance sheet total does not exceed two million euros, taking into account European rules on related and affiliated companies.
The size of the business is relevant because the standard maximum amounts for a microenterprise may be higher than those set for other businesses.
Small, medium, and other businesses with their own legal status are eligible for Line 2 if they meet the requirements.
For example, a limited liability company that needs to renew part of its fleet can determine whether certain electric vehicles are eligible for subsidies.
The maximum amount of funding and the number of vehicles eligible for assistance will depend on the applicable regulations.
The rules exclude certain dealerships and retail outlets classified under IAE codes 615.1 and 654.1.
In addition, there are general restrictions on receiving public subsidies. Among other conditions, applicants must be current with their tax and Social Security obligations and must not have any outstanding repayment obligations.
Before submitting the application, it is advisable to verify the applicant’s administrative and financial status.
The maximum subsidies provided for Line 2 vary depending on the size of the beneficiary and the vehicle category.
| Vehicle Type | Self-Employed Individuals and Micro-Businesses | Other businesses | Special regime provided for in the regulations* |
|---|---|---|---|
| M1 Passenger Cars | Up to €6,000 | Up to €4,500 | Up to €7,000 |
| Vans and N1 Commercial Vehicles | Up to €7,500 | Up to €5,000 | Up to €12,000 |
| L3e, L4e, and L5e Motorcycles | Up to €1,100 | Up to €1,100 | Up to €2,000 |
| L6e and L7e Quadricycles | Up to €1,500 | Up to €1,500 | Up to €2,000 |
The special program is set forth in Article 5.3 and Annex III of Royal Decree 609/2026, which is linked to the Social Climate Fund. Its effective implementation requires that the conditions be met and that the projects be included in the corresponding call for proposals.
These figures are maximum reference amounts. The actual grant is calculated based on various criteria and may be lower.
This is one of the most important questions.
Royal Decree 609/2026 provides for a maximum subsidy of €12,000 for certain N1-category light commercial vehicles purchased by self-employed individuals and microenterprises that meet the conditions of the special program.
This program is related to initiatives co-financed by the Social Climate Fund, as part of the program to support the decarbonization of light commercial transportation.
To evaluate its implementation, the following aspects, among others, should be reviewed:
The applicant must be a self-employed individual or an eligible microenterprise.
The economic activity must fall within the CNAE-2025 classifications accepted by the corresponding call for applications.
The vehicle must belong to an eligible category.
It must be a fully electric vehicle eligible for this special financing.
The transaction and documentation must meet the requirements.
The applicable call for proposals must include the actions funded under this program.
Therefore, not all companies that purchase an electric van are eligible for €12,000.
Before using that amount to calculate the final cost of an investment, it is essential to verify whether the special provision applies.
That doesn’t necessarily mean your business is excluded from the Auto+ Program.
You may be eligible for the standard amounts under Line 2, provided you meet its requirements.
For example, a self-employed individual who does not meet the requirements of the special program could qualify for a standard subsidy of up to €7,500 for an eligible N1 vehicle.
The review should be based on the specific activity and vehicle, not solely on the maximum amount announced.
Not sure what kind of assistance you might be eligible for?
At Martínez Caballero Abogados, we can review the nature of your business, the vehicle’s specifications, and the planned operation to advise you on the applicable terms and conditions.
One issue that often causes confusion is the difference between the maximum amount and the amount that may ultimately be granted.
The Auto+ Program establishes three cumulative calculation criteria.
It depends on the vehicle’s technology.
In general, all-electric vehicles receive a higher subsidy percentage than plug-in hybrids and extended-range electric vehicles.
For Line 2, all-electric vehicles account for 50% of the maximum reference amount, while plug-in hybrids and extended-range electric vehicles account for 25%.
It takes into account the vehicle’s price and category.
For M1 passenger cars, price ranges are distinguished as up to €35,000 and over €35,000, subject to the applicable limit.
Prices are listed exclusive of taxes, after any commercial discounts, and include all items listed on the invoice that are subject to calculation.
The regulations provide for additional percentages when certain assembly and manufacturing conditions within the European Union are demonstrated.
There may also be conditions related to the manufacture of batteries and their components.
The application of these additional percentages depends on meeting the requirements and conditions established for the vehicle models.
Let’s imagine a self-employed person who wants to purchase a fully electric N1 van and who meets the requirements of the standard tax regime.
The maximum reference amount is €7,500.
If the vehicle meets all the criteria for receiving 100% of the reference amount, it may be eligible for a grant of €7,500.
But if it meets only some of the criteria, the assistance will be lower.
Therefore, before purchasing the vehicle, it is a good idea to check its technical specifications and the price applicable to that specific model.
The program includes certain categories of vehicles that have the CERO environmental label issued by the General Directorate of Traffic and meet the other requirements.
M1 vehicles are designed primarily for the transportation of people.
They may include electric passenger cars and certain eligible electrified vehicles.
For M1 vehicles with up to seven seats, there is a price cap of €45,000 on Line 2, before taxes and after applicable discounts.
For M1 vehicles with eight or nine seats, the regulations provide an exception to this price limit.
N1 vehicles are vehicles intended for the transport of goods with a maximum mass not exceeding 3.5 metric tons.
This category is particularly relevant for self-employed individuals and businesses that use commercial vehicles in their daily operations.
The maximum standard amounts for this category are:
€7,500 for self-employed individuals and micro-enterprises.
€5,000 for other businesses.
The special program may provide for up to 12,000 € under the conditions already explained.
Please note: Not all vans fall under the N1 category. You should check the vehicle’s type approval in its technical specifications.
The program also includes certain motorcycles and quadricycles in the L3e, L4e, L5e, L6e, and L7e categories.
The maximum amounts depend on the category and the applicable plan.
Yes, certain plug-in hybrid (PHEV) and extended-range electric (EREV) vehicles may be eligible for subsidies under the standard program if they meet the required conditions.
However, these vehicles are excluded from the special program co-financed by the Social Climate Fund, which is reserved for pure electric vehicles under the terms of the law.
Vehicles that do not meet the required categories and technical conditions are not included.
Also excluded from the program are buses and coaches in categories M2 and M3, as well as trucks and vans in categories N2 and N3.
A vehicle with an ECO label, on its own, does not meet the CERO label requirement.
Yes. Line 2 allows for certain purchase, rental, and financial lease transactions, provided that the specified conditions are met.
This option may be particularly relevant for companies that prefer to use vehicles on a subscription basis.
Leasing allows you to use a vehicle under a medium- or long-term lease agreement.
The Auto+ Program includes this option under Line 2.
When the vehicle is registered in the name of the leasing company, regulations require a minimum contract term of three years.
There are also requirements regarding documentation and maintenance.
Finance leases are also eligible for Line 2 assistance, provided they meet the legal requirements.
The contract must correctly identify the transaction and comply with the relevant requirements regarding duration and documentation.
It is advisable to review:
The type of contract.
The term of the contract.
Who is listed as the vehicle owner.
Enrollment requirements.
Required documentation.
Maintenance and reporting requirements.
Not all financing agreements are the same, and it is unwise to assume that any transaction will be eligible for the same assistance.
Yes, the Auto+ Program provides for certain retroactive cases for the 2026 application cycle.
Under certain conditions, the rules allow for new vehicles registered for the first time in the beneficiary’s name on or after January 1, 2026.
They also cover certain previously registered vehicles that were first registered as new on or after January 1, 2025, provided that the applicable requirements and time limits are met.
This means that a person who purchased an electric vehicle before applications opened should not be automatically ruled out.
However, you need to check:
The date of purchase.
The date of first registration.
Whether the vehicle is new or falls under the category of other eligible vehicles.
Purchase documentation.
Payments made.
All other technical and administrative conditions.
As a general rule, the regulations require a minimum trade-in discount of €1,000 for certain new M1 and N1 vehicles, under the established conditions.
However, there is a temporary exception for transactions that took place before the start of the 2026 application period.
Therefore, having purchased a vehicle without that discount before the start of the application period does not necessarily mean you are ineligible.
Each transaction must be reviewed on a case-by-case basis.
The call for proposals for Line 2 for self-employed individuals and businesses states:
Start: October 1, 2026, at 10:00 a.m.
Expected end: December 31, 2026, at 2:00 p.m.
Both times are in Spanish peninsular time.
However, the fact that there is an open deadline does not mean that funding is still available.
Yes.
The call for proposals has an initial budget of 50 million euros:
42 million for private companies.
8 million for self-employed professionals.
Grants are awarded through direct allocation, and the order in which applications are submitted is important.
The regulations provide for the possibility of waiting lists when funding runs out. Being on a waiting list does not guarantee that you will receive the grant.
The official deadline should not be confused with confirmation that funds are available. Before applying for the grant, you should check the current status of the call for applications.
Applications are submitted electronically through the system provided by the Ministry of Industry and Tourism.
The general procedure consists of the following steps:
Verify that the applicant, the business activity, the vehicle, and the transaction meet the requirements.
Gather tax, business, banking, and vehicle-related information.
The application may be submitted by the applicant or a duly authorized representative.
If the Administration detects incomplete documentation or certain correctable errors, it may require that they be corrected.
The regulations establish a ten-day deadline for rectification in the cases provided for.
Once the requirements have been verified, the competent authority decides whether to grant the request.
Payment is subsequently made via bank transfer to the account specified and verified by the beneficiary.
Submitting an application does not guarantee its approval, nor should the grant be considered awarded until the corresponding administrative decision has been issued.
The specific documentation required will depend on the beneficiary and the type of purchase, but may include:
Identification of the applicant.
Proof of representation, if applicable.
Final vehicle specifications.
Permanent vehicle registration certificate.
Purchase invoice, if applicable.
Bank statements showing the payments.
Certification of bank account ownership.
Certificate of Registration Status.
Documentation regarding tax and Social Security obligations, when required.
Rental or leasing agreement, if applicable.
Corporate documentation and proof of legal representation.
Certification of de minimis aid for the required cases.
Other documents specified in the call for applications.
For certain business applications that exceed the legal thresholds, it may also be necessary to provide proof of compliance with payment deadlines to suppliers.
One of the most important aspects is that the applicant’s information, the invoice, the payments, and the vehicle details are consistent.
A discrepancy may result in a request for additional information and delay or jeopardize the processing of the application.
Royal Decree 609/2026 establishes specific limits for Line 2:
Up to 3 vehicles with financial assistance for individuals engaged in economic activity.
Up to 10 vehicles with assistance for businesses.
These limits do not mean that all vehicles for which applications are submitted will receive the subsidy.
Each vehicle must meet the applicable requirements, and the funding and accumulation limits must be observed.
The regulations allow for certain combinations, but they also set restrictions.
As a general rule, compatibility is permitted with other grants that finance the same eligible costs, provided that the specified exclusions are observed and the 80% limit on eligible costs is not exceeded.
The European de minimis aid regime also applies to Line 2.
It is a European system that limits the total amount of certain forms of public aid that a single company may receive during a reference period.
Regulation (EU) 2023/2831 establishes, as a general rule, a limit of €300,000 over any three-year period, without prejudice to special regimes and exclusions.
Therefore, before applying for Auto+, it is advisable to review any de minimis aid previously received, including aid that may have been received by affiliated companies when they are considered a single entity for these purposes.
Compatibility should not be taken for granted.
In particular, it is necessary to determine whether both grants finance the same costs and whether any prohibition on double funding or exclusion related to European Union funding instruments applies.
If you have already applied for or received a previous subsidy for the same vehicle, you should review it before submitting a new application.
Public subsidies may have tax implications, and Auto+ grants should not automatically be considered tax-exempt.
The treatment depends on who receives the assistance, the intended use of the vehicle, and the applicable tax and accounting rules.
When a subsidy is linked to a vehicle used in economic activity, it may be considered a capital subsidy, depending on the circumstances.
The Tax Agency establishes specific rules for the allocation of capital grants intended to finance investments in fixed assets.
In these cases, the recognition of revenue may be related to the depreciation of the financed asset.
Companies must analyze the accounting treatment of the aid and its corresponding effect on corporate income tax.
They should also review the tax implications of purchasing or using the vehicle.
The right to claim a VAT deduction is not determined simply by receiving Auto+.
It depends on the general tax rules, particularly on how the business or professional activity is affected and on the legally required conditions.
An Auto+ subsidy for economic activity should not be confused with personal tax deductions for the purchase of electric vehicles.
Income tax deductions for vehicles used for personal purposes are subject to specific requirements and may exclude vehicles used for business purposes.
Before combining any tax incentive with a grant, it is necessary to verify the applicable regulations and whether they are still in effect.
Is your company planning to purchase an electric vehicle?
In addition to verifying the grant, it may be helpful to review its tax and accounting treatment. Our tax advisory and administrative services team can help you analyze both of these issues.
Receiving the grant does not mean that the recipient’s obligations are over.
The Auto+ Program establishes requirements for vehicle maintenance, record-keeping, and cooperation with administrative oversight procedures.
In general, the beneficiary must retain ownership of the vehicle for at least two years from the date of the grant decision.
Certain rental or leasing transactions require specific conditions regarding contracts, payments, and ownership.
You must also report situations such as the transfer of ownership or deregistration of the vehicle, as applicable.
Failure to comply may result in the full or partial repayment of the grant, with interest as applicable.
Here are some of the mistakes that can jeopardize an application:
1. Confusing the maximum amount with the guaranteed benefit.
The amounts of €12,000, €7,500, or €6,000 are maximum amounts that depend on the specific circumstances and the calculation criteria.
2. Buying a vehicle without checking its category.
The homologation category is essential for determining which rules apply.
3. Do not revise the eligible price.
Price limits and their pre-tax calculation may affect eligibility.
4. Assume that every self-employed person is entitled to €12,000.
The special program has additional requirements, and its application depends on the call for applications.
5. Submitting incomplete or contradictory documentation.
Invoices, permits, contracts, and payments must meet the required conditions.
6. Do not review other financial aid received.
There may be incompatibilities, aggregation limits, or de minimis rules.
7. Confusing the terms of a direct purchase with those of a lease.
Each program has its own documentation requirements and obligations.
8. Failure to comply with an administrative order.
Failing to meet the deadlines for correcting deficiencies may result in the application being deemed withdrawn.
9. Sell the vehicle before fulfilling the maintenance obligations.
This may result in the grant having to be returned.
10. Not taking taxes into account.
The amount received may have implications for personal income tax or corporate income tax.
The best way to avoid mistakes is to review both the planned transaction and the terms of the grant before making financial decisions based on the possibility of receiving it.
A self-employed professional wants to purchase an N1 electric van to carry out his business.
If you meet the requirements of the standard program under Line 2, the maximum reference amount is €7,500.
The actual assistance will depend on the model and the relevant criteria.
If you believe you may meet the conditions of the special program for amounts up to €12,000, you must also verify the eligible economic activity and whether the special provision applies in the corresponding call for applications.
A limited liability company needs to purchase an electric car for its business operations.
If you do not qualify as a microenterprise and meet the requirements for Line 2, the maximum reference amount for an M1 is €4,500.
The actual amount may vary depending on the vehicle.
A microbusiness is considering leasing an N1 electric van.
Line 2 allows for this option, subject to the applicable conditions.
Under the standard program, the maximum reference amount for a microbusiness and an N1 vehicle is €7,500.
Before signing the contract, you must verify the required terms regarding duration, documentation, and ownership.
The examples are for guidance only and do not constitute an administrative decision nor guarantee the granting of a subsidy.
Royal Decree 609/2026 establishes this maximum amount for certain self-employed individuals and microenterprises under a special program. This is not a general subsidy: eligibility requires verification of the economic activity, the vehicle, the applicable financing, and the terms of the call for applications.
Yes. Companies that meet the requirements of Line 2 may apply for grants for certain eligible vehicles.
Yes, it is not necessary to have employees simply to apply for the assistance as a self-employed individual. The requirements regarding economic activity and the required documentation must be met. In some cases, a sworn statement confirming the absence of employees is required.
A newly established company may consider applying for the program if it meets the requirements. It is necessary to review its registration status, administrative status, and the relevant documentation.
Yes, provided that you belong to an eligible category and meet the program’s technical and administrative requirements.
No. The Auto+ Program requires that the vehicle have a CERO environmental label and meet the specified technology requirements.
Certain plug-in hybrids with a ZERO label may be eligible under the standard program. Not all hybrid vehicles meet this requirement, and PHEVs are excluded from the special provision of the Social Climate Fund.
The program covers certain previously registered vehicles purchased through the channels specified in the regulations, but not just any used vehicle. The requirements regarding the date of first registration and the time elapsed between that date and the invoice date must be met.
The general guidelines consulted do not establish a universal requirement to scrap a vehicle in order to qualify for the Auto+ Program. You should always check the applicable call for applications.
This may be possible under the 2026 transitional regime, provided that the transaction and the vehicle meet the requirements.
The regulations allow for submission through an authorized representative, including dealers or retail outlets, under the established conditions.
Yes, the regulations allow for action to be taken through an authorized representative. The representative must comply with the formal requirements of the procedure.
Payment is made after the grant decision is issued, via bank transfer. You should not assume a specific payment date without checking the status of the application.
The commercial discount required of the seller should not be confused with the amount of the subsidy. The regulations provide for the payment of the subsidy to the beneficiary after it has been granted.
There may be waiting lists under the legal provisions, but being placed on a list does not guarantee that you will receive the grant.
Yes, within the limits on the number of vehicles per beneficiary and in accordance with the applicable requirements and income limits.
The regulations generally require that ownership be maintained for at least two years from the date the concession is granted. An early transfer may result in a refund, except in the exceptional cases provided for.
Yes. The Auto+ Program is a state-run initiative, so self-employed individuals and businesses in Barcelona and the rest of Catalonia can apply for it under the same general conditions, without prejudice to any other available financial assistance and its compatibility rules.
The concession is granted by the General State Administration, through the relevant agencies of the Ministry of Industry and Tourism.
No. Martínez Caballero Abogados is a private law firm providing legal services and advice. It is not part of the government and does not award or guarantee grants.
Our team can help you review the requirements and provide advice regarding the preparation or processing of applications, depending on the service you’ve contracted.
For many self-employed individuals and businesses, the main question is not just how much money the grant provides, but whether their specific situation meets the eligibility requirements.
At Martínez Caballero Abogados, we offer legal, administrative, tax, and business consulting services for self-employed individuals and companies.
Our team can help you:
Review the eligibility requirements for your business.
Review the type of vehicle and the planned operation.
Provide guidance on the amounts that may apply.
Review the necessary documentation.
Review tax and commercial matters related to the grant.
Provide assistance in preparing and processing the application, depending on the scope of the contracted service.
If you’re thinking about purchasing an electric vehicle, have already bought one, or need to explore a rental or leasing option, we can review your situation and guide you through the next steps.
Martínez Caballero Abogados is a private law and consulting firm. It is not a government entity; it does not administer the Auto+ Program on behalf of the government, does not award grants, and cannot guarantee their approval or payment. The decision rests solely with the relevant public agencies.
This article was prepared using the following sources as references:
Royal Decree 609/2026, dated July 22, regulating the direct granting of subsidies for the purchase of electric and electrified vehicles (Auto+ Program).
https://www.boe.es/eli/es/rd/2026/07/22/609
Call for Applications for Line 2 of the Auto+ 2026 Program, published in the Official State Gazette (BOE) on September 24, 2026.
https://www.boe.es/buscar/doc.php?id=BOE-B-2026-30841
National Grants Database, Call for Proposals 931088.
https://www.infosubvenciones.es/bdnstrans/GE/es/convocatoria/931088
State Tax Administration Agency, information on the tax treatment of operating and capital grants.
https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c07-rendimientos-actividades-economicas-estimacion-directa/fase-1-determination-of-net-income/total-taxable-income/income-from-operating-subsidies-and-capital-subsidies/distinction-between-operating-and-capital-subsidies.html
Notice: General information current as of October 20, 2026. Conditions, budget availability, and procedures are subject to change. To determine whether a specific project is eligible, it is necessary to review the current regulations, the applicable call for proposals, and the applicant’s circumstances.
