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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 26 results.
Deduction not applicable if vehicle already registered in Spain under third party
V5380-26
Deduction not available for N1G hybrid vehicle
V5392-26
Deduction available for electric vehicle and charging point
V5389-26
Deduction not available for plug-in hybrid vehicle used in EU
V5366-26
La deducción por vehículo eléctrico se aplica al contribuyente que cumpla los requisitos de la DA 58ª LIRPF
V1574-26
Electric vehicle deduction not a retention regularization assumption
V1509-26
Requisitos para la deducción por adquisición de vehículos eléctricos
V1425-26
Imposibilidad de aplicar la deducción por vehículo eléctrico si el vehículo no es nuevo (matriculado previamente)
V1420-26
Deduction not available unless vehicle first registered in Spain under taxpayer
V1187-26
Deduction for electric vehicle not available if previously registered
V1184-26
Deduction for electric vehicle purchase applicable in year of 25% payment
V0426-26
Resolución de 17 de febrero de 2026, de la Subsecretaría, por la que se publica el Convenio entre la Secretaría de Estado de Energía y la Comisión Nacional de los Mercados y la Competencia, para la colaboración en la gestión de las subvenciones directas a empresas distribuidoras de energía eléctrica para la realización de inversiones de digitalización de redes de distribución de energía eléctrica y en infraestructuras para la recarga del vehículo eléctrico, con cargo a los fondos del Plan de Rec
BOE-A-2026-4157
La deducción por vehículo eléctrico se aplica según la titularidad de la matrícula
V2637-25
The deduction for electric vehicles requires registration or payment of an advance according to the requirements of the Personal Income Tax Law
V2595-25
Vehicle tourism expenses deductible only if exclusively used for economic activity
V2119-25
Deduction for electric vehicle not available if not first registered in Spain
V2067-25
Electric vehicle deduction applies in year of at least 25% advance payment
V2085-25
Deduction for electric vehicle not applicable if previously registered
V1952-25
The deduction for the acquisition of electric vehicles is not applicable if the registration predates the entry into force of Royal Decree-Law 5/2023
V1389-25
The deduction for electric vehicles requires the vehicle to be new and registered within the corresponding tax period
V1128-25
Deduction for electric vehicle cannot be split between spouses if registered to one only
V1087-25
Cannot claim electric vehicle deduction if vehicle already registered in Spain
V1054-25
40,000 euro market value cap does not apply to battery electric vehicles
V0880-25
V0294-25
The tax deduction for electric vehicles applies to the spouse in whose name the vehicle is registered under the community property regime
V0130-25
VAT deduction allowed for electricity used to charge electric taxis
V2718-21
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