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V1054-25 25 June 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por vehículos eléctricos

Cannot claim electric vehicle deduction if vehicle already registered in Spain

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.

The question raised

Possibility of applying 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.

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