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V1791-25 ·9 October 2025 ·consulta-vinculante Medium impact
Tax

Electric vehicle depreciation relief not applicable to used vehicles

The DGT confirms that depreciation relief for electric vehicles only applies to new vehicles entering service for the first time.

In 6 key points

How it affects those involved

Used electric vehicles cannot benefit from the depreciation relief scheme.

Lifecycle

2025-10-09PublishedPublished 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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