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V0130-25 ·12 February 2025 ·consulta-vinculante Low impact
Tax

The tax deduction for electric vehicles applies to the spouse in whose name the vehicle is registered under the community property regime

A married taxpayer asks whether the deduction for an electric vehicle should be split 50-50 or claimed fully by them. The DGT states the deduction applies only to the spouse listed as vehicle owner.

In 5 key points

How it affects those involved

The deduction is exclusively available to the spouse registered as vehicle owner in a community property regime.

Lifecycle

2025-02-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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