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The consultant asks whether a deduction can be claimed for the purchase of a plug-in hybrid vehicle after paying 25% of the value in 2025. The DGT responds that since at least 25% of the value was paid before the end of 2025, the deduction must be claimed in that tax year.
Cuestión planteada Si resulta de aplicación la deducción por la adquisición de vehículos eléctricos enchufables y de pila de combustible y puntos de recarga prevista en la disposición adicional quincuagésima octava de la Ley 35/2006, de 29 de noviembre, del Impuesto sobre la Renta de las Personas Físicas
La deducción del 15% por la adquisición de vehículos eléctricos nuevos se puede aplicar en el periodo impositivo en que se abone al vendedor una cantidad a cuenta que represente, al menos, el 25% del valor de adquisición. En este caso, el vehículo debe adquirirse y abonarse el resto antes de que finalice el segundo periodo impositivo inmediato posterior al pago. El vehículo debe cumplir los requisitos de categoría, figurar en la Base de Vehículos del IDAE y no estar afecto a una actividad económica.
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