Fiscal neutrality and adoption of hybrid vehicles: analysis of the vehicle registry in Nayarit, 2018-2024

The objective of this research is to analyze the evolution of hybrid and electric vehicle registration in the state of Nayarit during the period 2018–2024, in a context of absence of state tax incentives for their registration in the vehicle registry. The study adopts a quantitative approach with a descriptive-longitudinal design, using official information from the National Institute of Statistics and Geography [INEGI]. Three vehicle categories are analyzed: electric, conventional self-charging hybrids [HEVs], and plug-in hybrids [PHEVs], in relation to the growth of the total vehicle fleet. The results show a sustained increase in hybrid vehicles, especially HEVs, which will rise from 8 units in 2018 to 173 in 2024, while PHEVs and electric vehicles show more moderate increases. The evidence suggests that the adoption of these vehicles is not driven by tax incentives, but rather by economic factors associated with reduced fuel costs and greater relative affordability. It is concluded that tax neutrality has not limited their growth, but represents an opportunity to design tax instruments that accompany the vehicle transition without compromising tax revenue.