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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer asks whether they can claim the deduction for purchasing a plug-in hybrid vehicle in 2024, after not having paid the full amount in 2023. The DGT explains that the deduction is applied in the tax period in which the vehicle is registered or in which an advance payment is made.
The tax team reviews your specific situation.
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