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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 25 results.
10% VAT reduced rate applied to cultural tuk-tuk tours
V5422-26
Deduction not available for plug-in hybrid vehicle used in EU
V5366-26
Deduction not available for N1G hybrid vehicle
V5392-26
Deduction not applicable if vehicle already registered in Spain under third party
V5380-26
Real Decreto 609/2026, de 22 de julio, por el que se regula la concesión directa de ayudas a la compra de vehículos eléctricos y electrificados (Programa Auto+).
BOE-A-2026-16010
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
Resolución de 12 de mayo de 2026, de la Secretaría de Estado de Energía, por la que se determinan los valores medios nacionales de la intensidad de las emisiones de gases de efecto invernadero durante el ciclo de vida en relación con la electricidad consumida por motocicletas y vehículos eléctricos.
BOE-A-2026-10867
Deduction not available unless vehicle first registered in Spain under taxpayer
V1187-26
Electric vehicle firms: 30 days to update aid applications to new regulatory rules
BOE-A-2026-6197
Hotel charging points may be considered complementary services under certain conditions
V0593-26
Deduction for electric vehicle purchase applicable in year of 25% payment
V0426-26
The deduction for electric vehicles requires registration or payment of an advance according to the requirements of the Personal Income Tax Law
V2595-25
Deduction for electric vehicle not available if not first registered in Spain
V2067-25
Each co-owner can deduct 15% of the installation cost proportional to their ownership share
V2074-25
Electric vehicle deduction applies in year of at least 25% advance payment
V2085-25
Vehicle electric purchase deduction requires vehicle to be new
V2088-25
Vehicle electric deduction applies in year of registration or payment of advance
V2083-25
Cannot carry forward unused electric vehicle deductions due to insufficient integral quota
V1982-25
Electric vehicle depreciation relief not applicable to used vehicles
V1791-25
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
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
No se establece un periodo mínimo de titularidad para la deducción por adquisición de vehículos eléctricos
V0444-25
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