The programme is divided into two funding pillars. Pillar 1 targets private individuals who are not engaged in economic activity and covers the purchase of new vehicles or nearly-new models up to 12 months old that have already been registered in Spain. Pillar 2 is aimed at companies, the self-employed, and other buyers engaged in economic activity. In addition to outright purchases, it also covers financial leasing and rental agreements with a minimum duration of three years.

Private buyers can receive up to €4,500 for an M1 passenger car, €5,000 for an N1 electric van, €1,100 for electric motorcycles in the L3e, L4e and L5e categories, and €1,500 for L6e and L7e quadricycles. For self-employed buyers and micro-enterprises, the maximum subsidy rises to €6,000 for passenger cars and €7,500 for electric vans. Companies receive the same maximum support as private buyers, while businesses eligible under the Climate Social Fund can access up to €7,000 for passenger cars and €12,000 for electric vans.

Spanish media report that the final subsidy amount for passenger cars will depend on several criteria. Battery-electric vehicles receive a higher weighting than plug-in hybrids and range-extender models, while additional incentives favour vehicles priced below €35,000, models manufactured in the European Union and vehicles using batteries produced at least partly within the EU. Unlike MOVES III, the Auto+ Programme does not include support for charging infrastructure or additional scrappage bonuses for older vehicles.