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What it is

Tax break when you replace an old car or commercial vehicle with a new one

BOE step 7 of 7 · Passed

It is a government bill. Introduced by the Government. It was introduced on 9 May 1997. Introduced by: Gobierno.

Official title: Government bill approving the PREVER Program for the modernization of the vehicle fleet, the increase of road safety, and the defense and protection of the environment (originating from Royal Decree-Law 6/1997, of April 9).

Follow this law

Source: Congreso de los Diputados, file 121/000060· updated 11 Nov

Automatic summary, not yet reviewed

  1. If you scrap a car that is 10 or more years old and that you have owned for at least nine months, you get a deduction of 80,000 pesetas from the tax on registering the new car, as long as no more than six months pass between the scrapping and the registration.
  2. Motorcycles with an engine size of up to 250 cubic centimeters are no longer subject to the Special Tax on Certain Means of Transport.
  3. Manufacturers or distributors who give a discount to buyers or financial lessees of a new commercial vehicle under 6 metric tons, after the buyer scraps an older one over seven years old, can deduct that discount (capped at 80,000 pesetas per vehicle) from their Corporate income tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings. or personal income tax.
  4. The deduction in Artículo 1 cannot be combined with other tax deductions already set for exceptional cases, and the law takes effect the same day it is published in the Official State Gazette (BOE).

Who it affects

  • Individuals who buy a new car after scrapping an old one that is 10 or more years old.: They deduct 80,000 pesetas from the registration tax.
  • Buyers or financial lessees of new commercial vehicles under 6 metric tons.: They receive a discount from the manufacturer or seller if they scrap an old commercial vehicle.
  • Manufacturers, first recipients or distributors of vehicles.: They can deduct the discounts granted from Corporate Income Tax or personal income tax.
  • Owners of motorcycles from 125 to 250 cubic centimeters.: They no longer pay the Special Tax on Certain Means of Transport.

Words worth knowing

Impuesto Especial sobre Determinados Medios de Transporte
A tax paid when certain vehicles, such as cars and large motorcycles, are definitively registered in Spain.
Baja definitiva para desguace
The procedure to permanently remove a vehicle from the road so it can be dismantled or recycled.
Arrendamiento financiero
A lease-to-own contract, where you pay periodic installments to use the vehicle.
Cuota íntegra
The full amount of tax due before any deductions are applied.
income tax
The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings.

It summarizes the law as published in the BOE. It is written by artificial intelligence and may contain mistakes: the official text is what counts. Read the official text · How we make summaries

Where it stands

How far did it get?

It took 7 of 7 steps. It reached BOE, and today it is passed.

  1. Introduced9 May 1997Someone registers the text in the Congreso.
  2. Admitted9 May 1997The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
  3. Amendments28 May 1997Groups propose changes.
  4. Committeeno dateA committee goes through the text in detail.
  5. Plenary14 June 1997All 350 deputies vote.
  6. Senate24 June 1997The Senate can pass it, amend it or veto it.
  7. BOE25 September 1997It is published in the Official State Gazette (BOE) and comes into force.
See the 8 official steps on a timeline
May 1997Jun 1997Jul 1997Aug 199711. 9 May 1997: Presentación22. 9 May 1997: Calificación33. 13 May 1997: Comisión de Industria, Energía y Turismo Publicación desde 13/05/1997 hasta 22/05/199744. 22 May 1997: Boletín Oficial de las Cortes Generales Publicación desde 22/05/1997 hasta 28/05/199755. 28 May 1997: Pleno Enmiendas desde 28/05/1997 hasta 14/06/199766. 14 June 1997: Pleno Aprobación desde 14/06/1997 hasta 24/06/199777. 24 June 1997: Senado desde 24/06/1997 hasta 25/09/199788. 25 September 1997: Concluido - (Aprobado con modificaciones) desde 25/09/1997 hasta 21/10/1997

Was there a plenary vote?

We have no plenary vote linked to this law in the Congreso’s data.

What happens next

What happens now?

It is law, or will be once published in the BOE. It comes into force on the date its own text sets.

Published in the BOE: Law 39/1997, of 8 October, approving the PREVER program for the modernization of the vehicle fleet, the increase of road safety, and the defense and protection of the environment.

Sources

Where does all this come from?

  • The data comes from the open files of the Congreso, the Senate and the BOE, unaltered.
  • Each deputy’s province is the one of their seat on the day of the vote.
  • We only say “passed” or “rejected” when the majority needed is certain; otherwise we say which side had more votes.

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