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V0444-25 21 March 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por vehículos eléctricos

No minimum ownership period required for electric vehicle deduction

The consultant asks whether ownership of a plug-in hybrid vehicle must be maintained for a minimum period to qualify for the deduction. The DGT responds that the law does not require any minimum ownership period.

The question raised

Question posed: Whether there exists a minimum period of vehicle ownership for the deduction provided for in the fifty-eighth additional provision of the Personal Income Tax Law to be applicable.

The DGT's ruling

The requirements for applying the deduction for the acquisition of plug-in electric vehicles and fuel cell vehicles are those expressly set forth in the Law and Royal Decrees. No minimum period of vehicle ownership is established for the application of the deduction provided for in the fifty-eighth additional provision of the LIRPF.

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