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V1128-25 ·27 June 2025 ·consulta-vinculante Medium impact
Tax

The deduction for electric vehicles requires the vehicle to be new and registered within the corresponding tax period

The DGT states that a deduction for an electric vehicle cannot be claimed if the vehicle was previously registered in Spain by the dealer in March 2024.

In 5 key points

How it affects those involved

Contributors cannot benefit from the electric vehicle deduction if the vehicle has already been registered in Spain prior to purchase.

Lifecycle

2025-06-27PublishedPublished 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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