If you purchased a car under the PIVE plan in 2013, you must declare the purchase
The Spanish government has been giving grants of up to €1.500 for car purchasers who part exchange their older and more inefficient vehicles, under a plan called PIVE. All you need to take advantage of the PIVE plan is to part exchange your vehicle, which must be 10 years old or more, and you will get between €1.000 and €1,500 towards the cost of the new vehicle, with the car dealership offering you a further €1.000.
However, if you took advantage of the PIVE plan you must declare the government grant under capital gains, paying between 15% and 30%, depending on your overall income. However, the €1.000 from the dealership is not taxable, as it is technically a commercial discount off the price.
The Spanish Tax Authority (Hacienda) is now cross linking the 282.000 people who have taken up the PIVE offer in 2013 to see who has not declared the amount on their income tax. Many of these tax payers will receive a letter from Hacienda informing them of the need to pay, and some of these may receive a small fine on top of the amount to pay.
Likewise, if you took advantage of the PIVE plan last year, you must declare the amount on this years tax return (renta) or risk an automatic fine.