IRS Publication 6059 Spanish – In the realm of sustainable transportation, the IRS has provided valuable resources to support clean vehicle adoption through tax incentives. One such resource is IRS Publication 6059 Spanish, titled “Clean Vehicle Eco Tool Features (Spanish Version).” This document, revised in January 2025 and posted on March 19, 2025, serves as a comprehensive guide in Spanish for dealers and sellers navigating the IRS Energy Credits Online (ECO) tool. It outlines key functionalities related to clean vehicle tax credits under the Inflation Reduction Act, making it accessible for Spanish-speaking users. Although the New Clean Vehicle Credit, Previously-Owned Clean Vehicle Credit, and Qualified Commercial Clean Vehicle Credit are no longer available for vehicles acquired after September 30, 2025, this publication remains a useful reference for understanding past processes and tool operations.
If you’re a dealer, seller, or tax professional dealing with clean vehicles, downloading the PDF from the official IRS website is straightforward: https://www.irs.gov/pub/irs-pdf/p6059sp.pdf. Below, we break down the publication’s content, drawing from trusted IRS sources, to help you grasp its value.
What Is IRS Publication 6059 Spanish?
IRS Publication 6059 Spanish is the Spanish-language counterpart to its English version (Publication 6059), focusing on the features of the IRS ECO tool. The ECO tool is an online portal designed for dealers and sellers of clean vehicles, such as electric vehicles (EVs) and fuel cell vehicles (FCVs), to register, report sales, and manage advance payments for tax credits. Launched to streamline processes under sections like IRC 30D (New Clean Vehicle Credit) and IRC 25E (Previously-Owned Clean Vehicle Credit), it allows users to complete tasks digitally without special software.
The publication emphasizes accessibility for Spanish speakers, translating technical terms and instructions to ensure compliance with IRS requirements. It’s part of a broader suite of Inflation Reduction Act resources, including posters, guides, and toolkits aimed at promoting clean energy adoption.
Key Features of the Clean Vehicle Eco Tool Highlighted in the Publication
Based on the latest revisions, Publication 6059 Spanish details several core features of the ECO tool, tailored for efficient management of clean vehicle transactions. Here’s a breakdown:
1. Clean Vehicle Returns and Advance Payment Handling
Dealers can report returned vehicles and process the return of advance payments directly through the ECO tool. This functionality is crucial for correcting transactions where a vehicle is returned after the initial sale, ensuring accurate credit adjustments. For instance, if a buyer returns an eligible EV, the tool allows voiding time-of-sale reports for vehicles not placed in service.
2. Enhanced Time-of-Sale Search Capability
The tool includes advanced search features for time-of-sale reports, enabling dealers to quickly locate and review submitted data. This helps in verifying vehicle eligibility, such as confirming battery components and critical minerals that qualify for credits up to $7,500 for new vehicles or $4,000 for used ones.
3. Registration and Reporting for Dealers and Sellers
Users must register via the ECO portal to submit time-of-sale reports within three calendar days of the sale for vehicles acquired before September 30, 2025. The process involves identity verification through ID.me, providing business details like EIN, and designating authorized employees. Licensed dealers can also register for advance payments, receiving funds within 72 hours of submission.
4. Credit Transfer and Management
Buyers could transfer their tax credit to the dealer at the point of sale, reducing the vehicle’s price immediately. The tool generates reports for tax filing, helping users manage elections, registrations, and backend operations.
These features make the ECO tool a secure, accurate platform for handling clean vehicle incentives, with no need for additional software.
To visualize eligible vehicles, here’s an example of how incentives stacked up for popular models like the Nissan Leaf or Ford Mustang Mach-E:
How to Use the Clean Vehicle Eco Tool: Step-by-Step Guidance?
Publication 6059 Spanish provides user-friendly instructions, cross-referencing other IRS resources for deeper dives. Here’s a simplified overview:
- Access the Portal: Visit the IRS ECO tool via IRS.gov and select “Vehicle Dealers and Sellers.”
- Verify Identity: Use ID.me for secure sign-in, uploading photo ID if needed.
- Complete Registration: Enter business info, including EIN and bank details for advance payments.
- Submit Reports: For eligible sales, input vehicle details, buyer info, and credit elections.
- Manage Updates: Review, cancel, or void reports as necessary, such as for returns.
Supporting guides like Publication 5863 (A Step-By-Step Guide for New and Used Clean Vehicle Dealers) and Publication 5867 (Clean Vehicle Dealer and Seller ECO Registration User Guide) are recommended for detailed walkthroughs.
Eligibility Criteria and Important Deadlines
Eligibility for credits required vehicles to meet specific standards, such as MSRP limits and income thresholds for buyers. New vehicles qualified for up to $7,500 based on battery sourcing, while used ones offered up to $4,000. However, as of October 1, 2025, new registrations closed, and credits are unavailable for post-September 30, 2025 acquisitions. The portal remains open for existing users to handle prior reports.
For a form example related to claiming these credits, see this illustration of Form 8936:
Why This Publication Matters for Spanish-Speaking Communities?
By offering the guide in Spanish, the IRS ensures inclusivity, helping non-English speakers comply with tax rules and access eco-friendly incentives. It’s particularly relevant in regions with high EV adoption, promoting environmental sustainability while simplifying administrative tasks.
Conclusion: Download and Stay Informed
IRS Publication 6059 Spanish is a vital tool for understanding the now-phased-out clean vehicle credits and the ECO system’s features. For the latest updates, visit IRS.gov or consult a tax professional. Download the PDF today to explore its full content in Spanish.
This article is based on official IRS documentation as of February 2026. Always verify with the IRS for any changes.