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V2156-24 ·9 October 2024 ·consulta-vinculante Medium impact
Tax

15% tax deduction for electric vehicle purchases applicable in the year of registration

A taxpayer has enquired whether they can claim a tax deduction for the purchase of an electric vehicle and in which tax year. The DGT has ruled that the deduction may be applied in 2024, provided the vehicle was registered in their name before 31 December 2024 and all legal requirements are met.

In 6 key points

Lifecycle

2024-10-09PublishedPublished 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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