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V1574-26 15 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · deducción por vehículo eléctrico

Electric vehicle tax deduction only available to the spouse in whose name the vehicle is registered

A taxpayer married under the community property regime asks whether the tax deduction for purchasing an electric vehicle must be split 50/50 between spouses or if it can be claimed in full by one. The Directorate General of Taxes (DGT) rules that the deduction can only be claimed by the spouse listed as the registered owner on the vehicle's registration document.

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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