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V1655-24 8 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por vehículo eléctrico

Electric vehicle tax deduction only available 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 58, the amounts paid can 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 under DA 58 of the LIRPF shall be claimed exclusively by the spouse in whose name the vehicle has been registered. This applies even in marriages under the community property regime and regardless of whether the vehicle was acquired with community funds.

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