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V0294-25 17 March 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por vehículo eléctrico

Deduction for electric vehicle not available if previously registered

A taxpayer asks whether a deduction for an electric vehicle purchased in 2024 can be claimed after the vehicle was previously registered by the dealer. The DGT responds that the deduction is not applicable.

The question raised

Question raised: Whether the deduction provided for in the fifty-eighth additional provision of the Personal Income Tax Law is applicable.

The DGT's ruling

To access the deduction for the acquisition of electric vehicles, the vehicle must be registered for the first time in Spain in the name of the taxpayer before December 31, 2024. Since it was previously registered by the dealership, the requirement for first-time registration in the name of the taxpayer is not met.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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