The electric vehicle is called to play a central role in the short term given the relevance of the transport sector in terms of its contribution to the consumption of fossil fuels and the emission of greenhouse gases. The last Spanish national Plan for Energy Saving and Diversification has set the introduction of this type of vehicle amongst the main points. It is projected that by 2020, 10% of the stock of vehicles will be electric or plug-in hybrids, which would add up to two and a half million units to the current stock of cars.
The project awarded by the Institute of Fiscal Studies to Sergio Sastre (ENT Foundation), aims to analyse the range of legal tools to regulate the taxation of electric vehicles at national level. Moreover, the fiscal effects of this type of vehicle on the excise taxes on fuels and on electricity are appraised.