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The consultant asks whether a deduction can be claimed for the purchase of a used plug-in hybrid vehicle. The DGT responds that the deduction only applies to new electric vehicles.
Question posed: Possibility of applying 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.
The 15 percent deduction for the acquisition of electric vehicles requires the vehicle to be new, pursuant to paragraph 1 of the fifty-eighth additional provision of the LIRPF. As it concerns a used vehicle, the legal requirements to access the tax benefit are not met. The regulations require the vehicle to be new so that the taxpayer may deduct the acquisition value.
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