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A taxpayer married under the community property regime asks whether they can prorate the electric vehicle purchase deduction with their spouse or if it must be applied 100% by one person. The DGT rules that the deduction can only be claimed by the spouse listed as the registered owner.
Question posed: Whether, in relation to the deduction of the 58th Additional Provision, the amounts paid can be prorated at fifty percent with their spouse or if, on the contrary, they must apply it at one hundred percent.
In marriages under the community property regime, the deduction for the acquisition of electric vehicles shall be claimed exclusively by the spouse in whose name the vehicle has been registered. This applies regardless of whether the acquisition 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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