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V1420-26 8 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · deducción por vehículos eléctricos

Impossibility of applying the electric vehicle deduction if the vehicle is not new (previously registered)

The taxpayer inquired whether they could claim the tax deduction for the purchase of a plug-in hybrid vehicle acquired in December 2023. The Directorate General for Taxes (DGT) ruled that this is not possible because the vehicle had already been registered by the dealership prior to the sale.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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