Deductions for the purchase of plug-in electric vehicles, fuel cell vehicles and charging points
The Tax Agency's electronic headquarters includes a " Virtual Income Assistant ", where you can check who is entitled to these deductions, the deduction percentage for each of them and the tax period to which they apply, the maximum deduction base and, in the case of electric vehicles, the requirements they must meet.
Regulations:Additional Provision Fifty-eighth Law IRPF
In order 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 in 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 the implementation 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 state integral quota. The first is intended to promote the acquisition of electric vehicles by individuals and the second is intended 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 total 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 Tax Law, the deduction for habitual and effective residence on the island of La Palma), and 5 (Deduction for actions for the protection and dissemination of the Spanish Historical Heritage and of the cities, groups and assets declared World Heritage) of article 68 of the Tax Law.
These deductions are: