Skip to content
Back to index
V1488-24 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 only applicable to the spouse in whose name the vehicle is registered

A married couple under the community property regime (gananciales) inquired whether they could prorate the tax deduction for the purchase of an electric vehicle or if it must be applied solely by the owner. The DGT ruled that the deduction must be claimed exclusively by the spouse listed as the owner on the vehicle registration.

The question raised

Whether, in relation to the deduction of DA 58th, the amounts paid may be prorated at fifty percent with their spouse or if, on the contrary, she must apply it at one hundred percent.

The DGT's ruling

The deduction for the acquisition of electric vehicles requires that the vehicle be registered for the first time in Spain in the name of the taxpayer. Therefore, in marriages under the community property regime, the deduction shall apply solely to the spouse in whose name the registration is held, regardless of whether it was paid with community funds.

Book your free first meeting