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MEDIUM
FISCAL

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

V0880-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0880-25
Published
23 May 2025

Summary

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

Lifecycle

2025-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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