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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 choose when to apply the deduction for an electric vehicle after paying an advance in 2024 and registering the vehicle in 2025. The DGT responds that, since an advance of at least 25% has been paid, the deduction must be applied in the tax period in which the payment was made.
The tax team reviews your specific situation.
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