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V0379-24 12 March 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por adquisición de vehículos eléctricos

Electric vehicle tax deduction requires first registration in Spain to be in the taxpayer's name

A taxpayer inquired whether they could claim tax deductions for the purchase of a plug-in hybrid vehicle and the installation of a charging point. The Directorate-General for Taxes (DGT) ruled that the vehicle itself is not deductible because it had already been registered by the dealership, although the installation of the charging point may be deductible if all requirements are met.

The question raised

Possibility of applying the deduction for the acquisition of plug-in electric vehicles and fuel cell vehicles and charging points provided for in the fifty-eighth additional provision of Law 35/2006, of November 29, on Personal Income Tax.

The DGT's ruling

For the deduction for the acquisition of electric vehicles, these must be registered for the first time in Spain in the name of the taxpayer before December 31, 2024. If the vehicle has already been previously registered by a dealership, this requirement is not met. Regarding the installation of charging systems, the deduction is possible provided that the installation is completed before the end of 2024 and all other legal requirements are met.

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