Skip to content
Back to index
V2083-25 5 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por adquisición de vehículos eléctricos

Vehicle electric deduction applies in year of registration or payment of advance

A taxpayer asks whether they can claim the deduction for purchasing a plug-in hybrid vehicle in 2024, after not having paid the full amount in 2023. The DGT explains that the deduction is applied in the tax period in which the vehicle is registered or in which an advance payment is made.

The question raised

Question raised: Possibility of applying, in a tax year subsequent to that of acquisition and registration, the deduction for the acquisition of plug-in electric vehicles and fuel cell vehicles and charging points provided for in the fifty-eighth additional provision of Law 35/2006, of November 29, on Personal Income Tax.

Apply this to a real case

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

Email
Contact