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V0675-24 ·15 April 2024 ·consulta-vinculante Medium impact
Tax

Electric vehicle tax deduction unavailable if vehicle is not registered in the taxpayer's name

A taxpayer inquired whether they could claim a tax deduction for the purchase of an electric vehicle acquired in 2023. The Directorate-General for Traffic (DGT) ruled that this is not possible because the vehicle was registered in the dealership's name rather than the taxpayer's.

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2024-04-15PublishedPublished 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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