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A taxpayer has enquired whether they can claim a tax deduction for the purchase of an electric vehicle and in which tax year. The DGT has ruled that the deduction may be applied in 2024, provided the vehicle was registered in their name before 31 December 2024 and all legal requirements are met.
Cuestión planteada - Si cumple los requisitos para poder aplicarse la deducción por la adquisición de vehículos eléctricos "enchufables" y de pila de combustible y puntos de recarga prevista en la disposición adicional quincuagésima octava de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas, y en caso afirmativo, en qué ejercicio procedería su aplicación.
Los contribuyentes pueden deducir el 15% del valor de adquisición de vehículos eléctricos nuevos (turismos, cuadriciclos o motocicletas) que no estén afectos a actividad económica. La deducción se aplica en el periodo impositivo en que el vehículo sea matriculado, siempre que la matriculación en España sea previa al 31 de diciembre de 2024. Para calcular la base, se debe restar el valor de las subvenciones públicas recibidas o por recibir, con un límite de 20.000 euros.
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