Spouse Benefit

To get benefit of vehicle usage you should be self employed (business/profession) and vehicle should be registered on your name (i.e. you should show it in your balance sheet) and it should be use for your business purpose. then you will get benefits of maintenance and depreciation of vehicle.

Do one thing pay rent for usage of vehicle to your spouse through bank account. you can claim the the rental expenses and maintenance expenses.(personal opinion lets wait for other responses).