MEDIUM
FISCAL Vehicle electric purchase deduction requires vehicle to be new
Technical details
Summary
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.