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V1425-26 8 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · deducción por vehículo eléctrico

Requirements for the deduction for the acquisition of electric vehicles

The taxpayer asks whether they can claim a tax deduction for the purchase of a new electric vehicle if it is used for both their economic activity and private purposes. The Directorate General for Taxes (DGT) responds that the deduction is not applicable if the vehicle is assigned to the economic activity.

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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