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V2432-24 3 December 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por vehículo eléctrico

Electric vehicle tax deduction cannot be applied if purchased before 30 June 2023

The taxpayer inquired whether they could claim a tax deduction for the purchase of an electric vehicle registered on 29 June 2023. The Directorate General for Taxes (DGT) ruled that this is not possible as the acquisition occurred before the regulation came into force.

The question raised

Whether the deduction provided for in the fifty-eighth additional provision of the Personal Income Tax Law is applicable.

The DGT's ruling

The deduction for the acquisition of new electric vehicles is only applicable if the vehicle is acquired from the entry into force of Royal Decree-Law 5/2023, of 28 June (30 June 2023), or if an amount representing at least 25% is paid on account during said period. As the vehicle was acquired prior to 30 June 2023, the deduction provided for in the fifty-eighth additional provision of the Personal Income Tax Law is not applicable.

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