The credit can only be claimed by the owner of the car, so in this case, your wife would get the credit.
Here are the basic requirements to get the credit from the instructions for Form 8936:
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You are the owner of the vehicle. If the vehicle is leased, only the lessor and not the lessee, is entitled to the credit.
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You placed the vehicle in service during your tax year.
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The vehicle is manufactured primarily for use on public streets, roads, and highways.
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The original use of the vehicle began with you.
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You acquired the vehicle for use or to lease to others, and not for resale.
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You use the vehicle primarily in the United States.
The instructions do not mention anything about financing or gifting.
Click here to read the complete instructions.
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