Doctrine by topic · DGT Observatory

Freight Transport: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position Medium confidence 47 rulings · 2014–2026

Current position

The deduction for the acquisition of electric vehicles is strictly limited to categories M1, L6e, L7e, L3e, L4e, or L5e. Category N1G vehicles, intended for freight transport, are excluded from this deduction pursuant to the fifty-eighth additional provision of the LIRPF (Personal Income Tax Law). Private use or the functions of the vehicle do not alter this exclusion based on its administrative category.

The DGT's position on freight transport is heterogeneous as it addresses different matters such as the IAE (Economic Activities Tax), IVA (VAT), professional diesel, and IRPF (Personal Income Tax). There is no single doctrinal evolution, but rather an application of specific criteria for each technical case. Recently, the DGT has clarified the exclusion of freight transport vehicles (N1G) from deductions for electric vehicles.

Turning points

  1. V5392-26

    Establishes that category N1G vehicles cannot be deducted because they are for freight transport, regardless of their use or functional characteristics.

Analysis based on 44 of 47 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V5392-26 28 Jul 2026

Deduction not available for N1G hybrid vehicle

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por vehículos eléctricoscategoría n1gvehículo híbrido enchufabledisposición adicional quincuagésima octavacategoría m1 LIRPF — Ley 35/2006 del IRPF art. disposición adicional quincuagésima octavaLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V2269-22 27 Oct 2022

Partial refund of Hydrocarbon Tax available for professional diesel used in trucks

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
impuesto sobre hidrocarburosgasóleo profesionaldevolución parcialtransporte de mercancíaspeso máximo autorizado Ley 38/1992 de Impuestos EspecialesOrden HFP/941/2022
Affects CompanyExpat · Non-residentIndividual
V0763-20 7 Apr 2020

Presumption of 100% VAT deduction for mixed-use vehicles used in goods transport

SG de Impuestos sobre la Renta de las Personas Físicas
régimen simplificadovehículo mixtoafectación a la actividadpresunción de afectacióntransporte de mercancías LIVA — Ley 37/1992 del IVA art. 93.CuatroLIVA — Ley 37/1992 del IVA art. 94.Uno.1º
Affects CompanyExpat · Non-residentIndividual
V2592-19 23 Sept 2019

Only vehicle owners are entitled to request hydrocarbon tax refunds

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior
impuesto sobre hidrocarburosgasóleo profesionaldevolución parcialtransporte de mercancíastitularidad de vehículos Ley 38/1992 de Impuestos EspecialesOrden HAP/290/2013
Affects CompanyExpat · Non-residentIndividual
V2529-19 18 Sept 2019

Right to fuel tax refunds for diesel used in waste collection vehicles

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior
impuesto sobre hidrocarburosgasóleo profesionaldevolución parcialtransporte de mercancíasuso profesional Ley 38/1992 de Impuestos EspecialesLey 16/1987 de Ordenación de los Transportes Terrestres
Affects CompanyExpat · Non-residentIndividual

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