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A taxpayer asks whether they can claim the deduction for purchasing a plug-in hybrid vehicle registered to their name in 2024, which was previously registered in Spain in 2023. The DGT responds that the deduction cannot be claimed.
Cuestión planteada Posibilidad de aplicarse 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.
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