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V0880-25 ·23 May 2025 ·consulta-vinculante Medium impact
Tax

40,000 euro market value cap does not apply to battery electric vehicles

The consultant asks whether the 40,000 euro market value cap for a 30% valuation reduction on vehicles affects battery electric vehicles. The DGT responds that the cap applies only to plug-in hybrid vehicles (PHEV).

In 6 key points

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2025-05-23PublishedPublished 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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