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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.
Question raised: Whether 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 is applicable
The 15% deduction for the acquisition of new electric vehicles may be applied in the tax period in which an amount is paid on account representing at least 25% of the acquisition value. In this case, the remainder must be paid and the vehicle acquired before the end of the second immediate subsequent tax period following the payment. The vehicle must comply with the category, model, and price requirements established in the regulations.
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