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V2355-24 14 November 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por vehículo eléctrico

Requirements for electric vehicle tax deductions and treatment of MOVES III grants

The taxpayer enquires whether they can claim a tax deduction for the purchase of an electric vehicle and how to treat the MOVES III programme grant. The DGT clarifies that the deduction requires the vehicle to be registered for the first time in Spain in the taxpayer's name, and that any grant received constitutes a capital gain.

The question raised

1. 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.

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