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V0675-24 15 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por vehículo eléctrico

Electric vehicle tax deduction unavailable if vehicle is not registered in the taxpayer's name

A taxpayer inquired whether they could claim a tax deduction for the purchase of an electric vehicle acquired in 2023. The Directorate-General for Traffic (DGT) ruled that this is not possible because the vehicle was registered in the dealership's name rather than the taxpayer's.

The 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 DGT's ruling

To apply 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. Since it was registered by the dealership and not by the buyer, this legal requirement is not met. Therefore, the deduction provided for in the fifty-eighth additional provision of the LIRPF is not applicable.

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