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V1509-26 12 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · regularización del tipo de retención

Electric vehicle deduction not a retention regularization assumption

A worker asks whether her company must regularize its IRPF withholdings due to a deduction for purchasing an electric vehicle. The DGT responds that this situation is not covered by legal grounds for retention regularization.

The question raised

Question posed: Whether the entity for which the taxpayer works is obliged to adjust the withholdings of the taxpayer, taking into account the potential deduction pursuant to the fifty-eighth additional provision of the Personal Income Tax Law. If so, the available claim mechanisms regarding their situation.

The DGT's ruling

The acquisition of an electric vehicle is not one of the circumstances that determines the adjustment of the withholding rate pursuant to Article 87 of the Personal Income Tax Regulations. Therefore, the adjustment of the withholding rate shall not be carried out through the procedure provided for in said regulation.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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