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V0444-25 ·21 March 2025 ·consulta-vinculante Low impact
Tax

No minimum ownership period required for electric vehicle deduction

The consultant asks whether ownership of a plug-in hybrid vehicle must be maintained for a minimum period to qualify for the deduction. The DGT responds that the law does not require any minimum ownership period.

In 6 key points

How it affects those involved

Taxpayers can claim the deduction for plug-in hybrid vehicles without needing to hold the vehicle for a specified period.

Lifecycle

2025-03-21PublishedPublished 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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