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Form 100. Personal Income Tax Return 2025

10.13.27. For expenses related to the installation of electric vehicle charging infrastructure

Amount 

He 100% of the deduction base.

Requirements and conditions

  • The deduction may be applied for a single electric vehicle charging infrastructure per taxpayer and tax period. The vehicle must be for private use.

  • The installation must be carried out on a property owned by the taxpayer or in their communal garage. Installations on properties where the taxpayer is the usufructuary will not entitle the taxpayer to the deduction.

  • The investment must be justified by providing the corresponding invoice.

  • The deduction will be applied in the tax period in which the invoice is issued.

  • Ownership and operation of the facility must be maintained for at least two years from its start-up unless the taxpayer dies.

  • If there is more than one taxpayer paying amounts for the same infrastructure, the deduction will be prorated equally in the case of married couples with community property and, depending on the amounts paid in the other cases.

  • If the amount of the deduction cannot be applied in full in the tax period in which the investment is made, due to insufficient regional tax liability, the remaining amount may be applied, at most, in the three subsequent tax periods.

Deduction base

The amounts paid for the installation of the charging infrastructure, including the expenses and taxes inherent to it, reduced by the subsidies or public aid received.

However, the costs that are eligible for subsidies according to the "Incentive Program 2" of Royal Decree 266/2021, of April 13, which approves the direct granting of aid to the autonomous communities and the cities of Ceuta and Melilla for the execution of incentive programs linked to electric mobility (MOVES III) within the framework of the European Recovery, Transformation and Resilience Plan, will form part of the basis of the deduction.

In the case of marriages under a community property regime, the amounts paid shall be deemed to be attributed to the spouses in equal parts.

He limit The maximum amount of the deduction base is 4,000 euros by charging infrastructure and taxpayer.

Completion

You will enter the amount paid with the right to the deduction, the cadastral reference of the property, if the property does not have a cadastral reference you will mark the box enabled for that purpose and the sum of the amounts paid by all the owners of the charging infrastructure.