2. Deduction for the installation of charging infrastructure

Regulations:Additional Provision fifty-eighth. 3 and 4 Law IRPF

Time scope of the deduction and requirements for its application

The deduction is applicable to amounts paid by taxpayers from on June 30, 2023 to on December 31, 2024, for the installation during said period of battery recharging systems for electric vehicles that meet the following conditions:

• The installation must be carried out on a property owned by taxpayer .

  This includes both parking facilities for single-family homes or single-property properties, as well as parking lots or collective parking spaces in buildings or real estate complexes under a horizontal property regime in which the taxpayer is a co-owner.

• Installation n or may be affected by an economic activity.

  Note: If, after installation, the battery charging systems are used for an economic activity, the right to the deduction will be lost.

• The installation must be completed by December 31, 2024.

  To apply the deduction you must have the authorizations and permits established in current legislation

  See in this regard Royal Decree 1053/2014, of December 12, which approves a new Complementary Technical Instruction (ITC) BT 52 "Installations for special purposes. "Infrastructure for the recharging of electric vehicles" of the Low Voltage Electrical Regulations, approved by Royal Decree 842/2002, of August 2, and other complementary technical instructions thereof are modified.

Tax period in which the deduction is applied

The deduction will be applied in the tax period in which the installation ends , which cannot be after 2024.

When the installation is completed in a tax period after the one in which amounts were paid for such installation, the deduction will be applied in the latter taking into consideration the amounts paid from June 30, 2023 to December 31 of said tax period.

Base and maximum base of the deduction

1. Deduction base

   The basis for the deduction will be the amounts paid, by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions, to the persons or entities that carry out the installation.

   However, any amounts that have been subsidized through a public aid program will be discounted.

   Please note that if the deduction is applied in the corresponding personal income tax return and the subsidy is granted and the subsidized amounts correspond to amounts that have formed part of the deduction base, the tax situation must be regularized so that the amounts corresponding to said subsidy are not included in the deduction base (with the maximum annual deduction base as a limit).

   To this end, in accordance with article 59 of the Personal Income Tax Regulations, the amount of the improperly applied deduction will be added to the state net quota of the Personal Income Tax return corresponding to the year in which the subsidy was granted.

   Note: In no case will amounts paid through legal tender money give the right to deduct.

   For these purposes, the amounts paid for the installation of the recharging systems will be considered as those necessary to carry it out, such as, the investment in equipment and materials, installation costs thereof and the works necessary for its development

2. Maximum deduction base

   The maximum annual base for this deduction will be 4 .000 euros

   This limit is identical for individual and joint taxation.

Percentage of deduction

The deduction percentage applicable to the deduction base, in the terms discussed above, is 15 percent of the amounts paid for the installation of battery recharging systems for electric vehicles.