The Point-of-sale tax credit (effectively what you are describing) for qualifying new EVs is now live in the US too. Whether you actually qualify or not is mat

The Point-of-sale tax credit (effectively what you are describing) for qualifying new EVs is now live in the US too. Whether you actually qualify or not is matter that is taken up between you and the IRS. I believe that if at the end of the year you don't qualify after taking the POS tax-credit, you owe that amount to the IRS. (or at least can't use that amount as a write-off) I imagine it would be the same in Spain, ultimately not the responsibility of the EV manufacturer (assuming they provide all of the relevant tax documentation).