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V0379-24 ·12 March 2024 ·consulta-vinculante Medium impact
Tax

Electric vehicle tax deduction requires first registration in Spain to be in the taxpayer's name

A taxpayer inquired whether they could claim tax deductions for the purchase of a plug-in hybrid vehicle and the installation of a charging point. The Directorate-General for Taxes (DGT) ruled that the vehicle itself is not deductible because it had already been registered by the dealership, although the installation of the charging point may be deductible if all requirements are met.

In 6 key points

Lifecycle

2024-03-12PublishedPublished 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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