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A taxpayer asks whether they can choose when to apply the deduction for an electric vehicle after paying an advance in 2024 and registering the vehicle in 2025. The DGT responds that, since an advance of at least 25% has been paid, the deduction must be applied in the tax period in which the payment was made.
Question raised: Possibility of choosing the tax period in which to apply the deduction for the acquisition of electric vehicles under DA 58th.
According to the fifty-eighth additional provision of the LIRPF, if an amount on account representing at least 25% of the acquisition value is paid to the seller, the deduction shall be applied in the tax period in which such amount is paid. To this end, the remainder must be paid and the vehicle acquired before the end of the second immediate subsequent tax period following the payment. In the case consulted, the deduction must be applied in the tax return corresponding to the year 2024.
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