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V0426-26 ·27 February 2026 ·consulta-vinculante Medium impact
Tax

Deduction for electric vehicle purchase applicable in year of 25% payment

The consultant asks whether a deduction can be claimed for the purchase of a plug-in hybrid vehicle after paying 25% of the value in 2025. The DGT responds that since at least 25% of the value was paid before the end of 2025, the deduction must be claimed in that tax year.

In 6 key points

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2026-02-27PublishedPublished 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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