Taxpayers cannot deduct the purchase of a plug-in hybrid vehicle if it is used

The application of tax incentives for sustainable mobility is a key aspect of the Personal Income Tax (IRPF) return. However, the interpretation of the technical requirements to access these deductions is strict and determines the viability of the tax benefit.

What the DGT has ruled

The Dirección General de Tributos (DGT) has analyzed the possibility of applying the deduction provided for in the fifty-eighth additional provision of the Personal Income Tax Law (LIRPF) for the acquisition of a plug-in hybrid vehicle. The taxpayer inquired whether they could benefit from this incentive after having acquired a vehicle that had already been previously registered in the European Economic Area.

The administration's criteria establish that the deduction for the acquisition of electric vehicles allows for the deduction of 15 percent of the value of a new electric vehicle. Upon finding that the vehicle in question was used, having been previously registered, it does not meet the essential requirement of being new required by current regulations.

What it means for you

If you are considering the purchase of a plug-in hybrid or electric vehicle to benefit from the 15% deduction in your IRPF, you must take into account that the condition of the asset is decisive. The regulations do not contemplate the possibility of applying this incentive to second-hand vehicles, even if they come from European markets or have been recently registered.

This criterion limits the scope of the deduction exclusively to units that are incorporated into assets as new vehicles, ensuring that the incentive is applied under the specific conditions of the LIRPF.

What you should do

Before finalizing the purchase of a vehicle with the aim of reducing your tax burden, it is necessary to verify its "new" status according to the criteria of the Tax Agency. The purchase documentation and the date of first registration will be key elements to justify the application of the deduction in the event of a possible inspection. It is recommended to assess each particular situation and the technical documentation of the vehicle to avoid errors in the tax settlement.