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Un contribuyente pregunta si puede aplicar la deducción por la compra de un vehículo híbrido enchufable adquirido en octubre de 2025, tras haber sido matriculado por el concesionario en mayo de ese mismo año. La DGT responde que no es posible aplicar la deducción porque el vehículo no se matricula por primera vez en España a nombre del contribuyente.
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