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V2088-25 ·5 November 2025 ·consulta-vinculante Medium impact
Tax

Vehicle electric purchase deduction requires vehicle to be new

The consultant asks whether a deduction can be claimed for the purchase of a used plug-in hybrid vehicle. The DGT responds that the deduction only applies to new electric vehicles.

In 6 key points

How it affects those involved

The deduction for electric vehicle purchases is only available for new vehicles, not used ones.

Lifecycle

2025-11-05PublishedPublished 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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