Printable Form 2026

IRS Publication 5724 Spanish

IRS Publication 5724 Spanish – Are you a Spanish-speaking taxpayer looking for clear information on the federal tax credit for buying a used electric vehicle or clean vehicle? IRS Publication 5724 (sp) — officially titled Crédito para vehículos limpios usados — is the free Spanish-language resource from the Internal Revenue Service that explains the Credit for Previously Owned Clean Vehicles (also known as the Used Clean Vehicle Credit under IRC Section 25E).

This short, easy-to-read publication was released in February 2023 (Catalog Number 93765G) and remains available directly from the IRS website. Below is everything you need to know about it, including a direct download link, a full summary of its content, current eligibility rules as of 2026, and how to claim the credit if you qualified before the program ended.

What Is IRS Publication 5724 Spanish?

Publication 5724 (sp) is the official Spanish translation of the IRS guidance on the tax credit for previously owned clean vehicles. It was created to help Spanish-speaking individuals understand the Inflation Reduction Act provisions that introduced this credit starting in 2023.

The publication is a concise one- or two-page flyer-style document (similar to its English counterpart, Publication 5724-D). It answers the most common questions in plain Spanish, including:

  • Who qualifies as a buyer
  • Which used vehicles qualify
  • Income and price limits
  • Credit amount and limitations

Direct download link (official IRS PDF):
https://www.irs.gov/pub/irs-pdf/p5724sp.pdf

The publication directs readers to the English IRS clean vehicles page (www.irs.gov/cleanvehicles) for more details.

Key Information Summarized from Publication 5724 (sp)

Here’s a clear English breakdown of the core content (translated and organized for readability):

Credit Amount
Up to the lesser of $4,000 or 30% of the sale price.

Buyer Eligibility (Compradores Calificados)

  • You cannot be claimed as a dependent on someone else’s tax return.
  • You can claim the credit only once every three years.
  • The vehicle must be for personal use (not for resale).

Income Limits (Límites de Ingresos)
Use your modified adjusted gross income (MAGI) from the current year or the prior year (whichever allows you to qualify):

  • $150,000 for married filing jointly or qualifying surviving spouse
  • $112,500 for head of household
  • $75,000 for single or other filers

Price Limit
The sale price must be less than $25,000.

Qualifying Used Vehicles

  • Model year at least 2 years older than the year you buy it (e.g., 2021 or older for a 2023 purchase).
  • First transfer to a qualified buyer since August 16, 2022.
  • Purchased from a licensed dealer.
  • Gross vehicle weight rating under 14,000 pounds.
  • Must be a plug-in electric vehicle (EV), plug-in hybrid electric vehicle (PHEV), or hydrogen fuel cell vehicle (FCV) with a battery of at least 7 kWh.

The publication emphasizes that the credit applies only to qualifying clean vehicles purchased beginning in 2023.

Important 2026 Update: Credit No Longer Available for New Purchases

While Publication 5724 (sp) reflects the rules at the time of its 2023 release, Congress passed the “One Big Beautiful Bill” (Public Law 119-21, July 4, 2025), which terminated the Previously Owned Clean Vehicle Credit for vehicles acquired after September 30, 2025.

  • Vehicles acquired on or before September 30, 2025 may still qualify if placed in service properly.
  • You can demonstrate timely acquisition with a binding written contract and payment made by that date.
  • The credit remains nonrefundable and is claimed on your federal tax return for the year the vehicle was placed in service.

If you purchased a qualifying used clean vehicle before the deadline, you can still claim the credit when filing (or amending) your return.

How to Claim the Credit (Even in 2026)?

  1. At purchase (if before Oct 1, 2025): Ask the dealer for the time-of-sale report (they must provide it if registered with IRS Energy Credits Online).
  2. File Form 8936 with your Form 1040 for the tax year you took possession of the vehicle.
  3. Keep the time-of-sale report and sales documents as proof.
  4. You may have transferred the credit to the dealer at purchase for an immediate discount (the sale price still had to be under $25,000 before the transfer benefit).

For step-by-step guidance, visit the official IRS page: How to Claim a Clean Vehicle Tax Credit.

  • Publication 5905 (sp) – Information for Consumers Purchasing a New or Used Clean Vehicle (updated 2024)
  • Dealer reporting publications (e.g., Publication 5863 (sp) and 5864 (sp) for sellers)
  • Full English used clean vehicle credit page: irs.gov/credits-deductions/used-clean-vehicle-credit

Frequently Asked Questions (FAQ)

Can I still download Publication 5724 Spanish in 2026?
Yes — the PDF has not been revised and remains the official Spanish explanation of the original rules.

Is the credit refundable?
No, it is nonrefundable. It can only reduce your tax liability to zero.

Do I need to buy from a dealer?
Yes — private party sales do not qualify.

What if my income is borderline?
You can use the lower MAGI from either the purchase year or the prior year.

Final Thoughts

IRS Publication 5724 Spanish is an excellent, taxpayer-friendly resource for anyone who purchased (or is researching) a qualifying used clean vehicle under the 2023–2025 rules. While the credit window for new acquisitions has closed, the publication and supporting IRS tools remain valuable for those who bought in time and need to file or amend their taxes.

Download it now for free: https://www.irs.gov/pub/irs-pdf/p5724sp.pdf

Always verify the latest rules on the official IRS website, as tax laws can change. For personalized advice, consult a tax professional or use the IRS Free File tools.

This article is based solely on official IRS publications and webpages (accessed February 2026). Sources include IRS.gov forms and publications listings, Publication 5724 (sp), Publication 5724-D, and the Used Clean Vehicle Credit page.