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V1389-25 ·21 July 2025 ·consulta-vinculante Low impact
Tax

The deduction for the acquisition of electric vehicles is not applicable if the registration predates the entry into force of Royal Decree-Law 5/2023

The taxpayer asks whether they can claim the deduction for purchasing an electric vehicle registered in January 2023. The DGT responds that this is not possible as the purchase predates the entry into force of the regulation.

In 6 key points

How it affects those involved

Taxpayers who acquired electric vehicles before the regulation came into effect cannot benefit from the deduction.

Lifecycle

2025-07-21PublishedPublished 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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