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V2595-25 22 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Analysis pending
IRPF · deducción por vehículo eléctrico

The deduction for electric vehicles requires registration or payment of an advance according to the requirements of the Personal Income Tax Law

The taxpayer asks whether they can claim a tax deduction for an electric vehicle paid for and registered in January 2025, following the cancellation of a previous payment made in December 2024. The DGT rules that the deduction is applicable provided all legal requirements are met, as both registration and payment occurred before the December 2025 deadline.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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