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V1087-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

Deduction for electric vehicle cannot be split between spouses if registered to one only

A married couple asks whether they can split the tax deduction for an electric vehicle equally if the vehicle is registered only in one spouse's name. The DGT states that the deduction can only be claimed by the spouse whose name appears on the registration.

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2025-06-25PublishedPublished 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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