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V0294-25 ·17 March 2025 ·consulta-vinculante Medium impact
Tax

Deduction for electric vehicle not available if previously registered

A taxpayer asks whether a deduction for an electric vehicle purchased in 2024 can be claimed after the vehicle was previously registered by the dealer. The DGT responds that the deduction is not applicable.

In 5 key points

Lifecycle

2025-03-17PublishedPublished 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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