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The taxpayer asks whether they can claim the deduction for purchasing an electric vehicle registered in January 2023. The DGT responds that this is not possible as the purchase predates the entry into force of the regulation.
Question posed: Whether the deduction provided for in the fifty-eighth additional provision of the Personal Income Tax Law is applicable.
La deducción por la adquisición de vehículos eléctricos nuevos requiere que el vehículo se adquiera desde la entrada en vigor del Real Decreto-ley 5/2023, es decir, desde el 30 de junio de 2023. Al haberse adquirido el vehículo con anterioridad a dicha fecha, no se cumplen los requisitos temporales de la disposición adicional quincuagésima octava de la LIRPF.
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