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A query was raised regarding whether the tax deduction for purchasing an electric vehicle is compatible with receiving public grants. The Directorate-General for Traffic (DGT) confirms they are compatible, but stipulates that the subsidy amount must be deducted from the tax deduction base.
Cuestión planteada Si la aplicación de la deducción por adquisición de un vehículo eléctrico prevista en la disposición adicional quincuagésima octava de la Ley del Impuesto sobre la Renta de las Personas Físicas es compatible con la percepción de una subvención o ayuda pública concedida para su adquisición.
La percepción de subvenciones o ayudas públicas para la adquisición de vehículos eléctricos no impide la aplicación de la deducción. Sin embargo, la base de la deducción será el valor de adquisición del vehículo (incluyendo gastos y tributos) tras descontar las cuantías que hayan sido o vayan a ser subvencionadas. La base máxima de la deducción es de 20.000 euros.
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