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V1952-25 ·15 October 2025 ·consulta-vinculante Low impact
Tax

Deduction for electric vehicle not applicable if previously registered

A taxpayer asks whether a deduction can be claimed for an electric vehicle purchased in May 2025, having been registered by the dealer in November 2024. The DGT responds that the deduction cannot be claimed.

In 5 key points

How it affects those involved

Taxpayers cannot claim the electric vehicle deduction if the vehicle was previously registered by the dealer.

Lifecycle

2025-10-15PublishedPublished 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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