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V3110-23 28 November 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por adquisición de vehículos eléctricos

15% tax deduction available on the purchase price of certain new electric vehicles

A query was raised regarding the requirements for an electric vehicle to qualify for the new personal income tax (LIRPF) deduction. The Directorate General for Tax (DGT) clarifies that the vehicle must be new, fall within specific categories, be registered in the IDAE database, and not be used for economic activities.

The question raised

Requirements that an electric vehicle must meet to qualify for the deduction for the acquisition of electric vehicles under DA 58th.

The DGT's ruling

To deduct 15% of the acquisition value (maximum 20,000 euros), the vehicle must be new and belong to categories M1, L6e, L7e, or motorcycles L3e, L4e, and L5e. The models must appear in the IDAE Vehicle Database and comply with technical requirements according to their type. Furthermore, they cannot be used for an economic activity and must be registered in Spain before the established deadlines.

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