Deductions for the acquisition of "plug-in" electric vehicles and fuel cell vehicles and charging points

The electronic headquarters of the Tax Agency incorporates a " Virtual Income Assistant ", where you can consult who is entitled to these deductions, the percentage of deduction in each of them and the tax period. applies, the maximum deduction base and, in the case of electric vehicles, the requirements that must be met.

Regulations:Additional Provision fifty-eighth Law Personal Income Tax

To promote electric mobility and reduce dependence on fossil fuels, article 189 of Royal Decree-Law 5/2023, of June 28, which adopts and extends certain measures in response to the economic and social consequences of the War from Ukraine, to support the reconstruction of the island of La Palma and other situations of vulnerability; transposing European Union directives involving structural modifications of commercial companies, and work-life balance of parents and caregivers; and execution and compliance with European Union Law ( BOE of June 29) has modified, with effect from June 30, 2023, the Personal Income Tax Law to establish two new temporary deductions in the full state quota. The first is intended to promote the acquisition of electric vehicles by individuals and, the second, to encourage the installation by said individuals of battery charging points for said electric vehicles.

Note: The amount of these deductions will be subtracted from the full state quota after the deductions provided for in sections 1 (Deduction for investment in new or recently created companies), 2 (Deductions in economic activities), 3 (Deductions for donations and other contributions ), 4 (Deduction for income obtained in Ceuta or Melilla and, by application of the provisions of the fifty-seventh Additional Provision of the Personal Income Tax Law , the deduction for habitual and effective residence in the island of La Palma), and 5 (Deduction for actions for the protection and dissemination of the Spanish Historical Heritage and the cities, complexes and properties declared World Heritage) of article 68 of the Personal Income Tax Law .

These deductions are:

1. 1. Deduction for the purchase of electric vehicles “pluggable” and fuel cell
2. 2. Deduction for the installation of charging infrastructure
3. Example: Deduction for the acquisition of electric vehicles and charging points