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V1476-24 18 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por vehículo eléctrico

Electric vehicle tax deduction applies solely to the spouse in whose name the vehicle is registered

A taxpayer married under the community property regime asks whether they can split the electric vehicle purchase tax deduction 50/50 with their spouse. The DGT rules that the deduction must be applied exclusively by the spouse listed as the registered owner.

The question raised

Application of the deduction provided for in the 58th Additional Provision of the LIRPF, in the case of the acquisition of a new electric vehicle by a taxpayer married under the community property regime.

The DGT's ruling

In marriages under the community property regime, the deduction for the acquisition of electric vehicles shall be claimed solely by the spouse in whose name the vehicle has been registered. This applies regardless of whether the purchase was made with community funds, provided that the requirements of the fifty-eighth additional provision of the Personal Income Tax Law (LIRPF) are met.

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