9.7.2. Deduction for the installation of charging points
Amount
Taxpayers may deduct 15% of the amounts paid from June 30, 2023 to December 31, 2024, for the installation during said period in a property they own of systems recharging batteries for electric vehicles does not affect an economic activity.
The deduction will be made in the tax period in which the installation ends, which cannot be later than 2024.
When the installation ends in a tax period subsequent to that in which amounts were paid for such installation, the deduction will be made in the period in which the installation ends taking into consideration the amounts paid from June 30, 2023 to December 31 of said tax period.
Requirements and conditions
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To apply the deduction, you must have the authorizations and permits established in current legislation.
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If after the installation the battery charging systems are affected by an economic activity, the right to the deduction made will be lost.
Deduction base
The maximum annual base of this deduction will be 4,000 euros per year and will consist of the amounts paid by credit or debit card, bank transfer, nominative check or deposit into accounts at credit institutions , to the people or entities that carry out the installation, having to deduct those amounts that, where appropriate, would have been subsidized through a public aid program. In no case shall amounts paid in cash be eligible for deductions.