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Practical Income Manual 2023.

Example: Deduction for the acquisition of electric vehicles and charging points

Mrs. APR paid on July 11, 2023, after signing the purchase agreement, the amount of 14,400 euros to the XXX dealer, as payment on account for the future acquisition of a pure electric vehicle (BEV) of category M , from a commercial company whose model appears in the IDEA Vehicle Base, which will be used for private use.

The retail price (including taxes) of the aforementioned vehicle is 48,000 euros and the amount pending until its acquisition will be paid in three payments of 11,200 euros. One in December 2023, the second in December 2024 and the last with the delivery of the registered vehicle (scheduled for early 2025).

In addition, the concessionaire, with the approval of Ms. APR, has completed the procedures to request aid of 4,500 euros from the incentive program linked to electric mobility (MOVES III) within the framework of the European Recovery, Transformation and Resilience Plan.

Without prejudice to the foregoing, the taxpayer, who has an individual parking space in the community garage of the building where she resides, contracted in November 2023 with an authorized company to install a charging point for her future car, choosing between the possible alternatives, that of installing a charging point in your parking space connected by cable to the electric meter of your home (that is, through Scheme 2 that includes the Complementary Technical Instruction (ITC) BT-52 “Individual scheme with a common meter for the home and the charging station), since the structure of the building and garage allowed it.

To do this, in advance, and in accordance with article 17.5 of Law 49/1960, of July 21, on horizontal property, I inform the community of owners of their intention to install an electric vehicle charging point in their plaza. , providing a technical memory of the layout that the wiring channeling was going to follow. 

The installation was carried out in accordance with the low voltage electrotechnical regulations, approved by Royal Decree 842/2002, of August 2, specifically ITC-BT-52. Adequate IP and IK degree of protection depending on the location according to REBT, so once completed, the appropriate Electrical Installation Certificate (CIE) was issued by the installation company.

The total cost reached 2,500 euros, which were paid by Mrs. APR by bank transfer on December 20, 2023. Aid has been requested from the incentive program linked to electric mobility (MOVES III) planned for charging infrastructure for “Private use in the residential sector” which could reach 1,700 euros but which has not yet been granted.

Note: see the COMPLEMENTARY TECHNICAL INSTRUCTION (ITC) BT-52 of Royal Decree 1053/2014, of December 12, which approves a new Complementary Technical Instruction (ITC) BT 52 "Installations for special purposes. Infrastructure for recharging electric vehicles", of the Electrotechnical Regulation for low voltage, approved by Royal Decree 842/2002, of August 2, and other complementary technical instructions are modified, instruction 3. Installation diagrams for recharging electric vehicles .

Determine the amount of the deduction that can be applied in 2023.

Solution:

  1. Personal income tax deduction for the acquisition of new electric vehicles

    Previous note: The taxpayer has the right to apply this deduction because it concerns the purchase for private use of a single new vehicle of category M, belonging to the type of pure electric vehicles (BEV) that appears in the IDAE Vehicle Base and whose sale price of the vehicle does not exceed the maximum amount established for this type of vehicle in Annex III of Royal Decree 266/2021, which is 45,000 euros without VAT (21%).

    Furthermore, it can be applied in 2023 because the taxpayer has opted to pay an amount on account (14,400 euros) that exceeds 25 percent of its acquisition value (48,000 euros) and, in accordance with the stipulations agreed with the concessionaire, Full payment and acquisition of the vehicle will occur before the end of the second tax period immediately following the one in which the payment of the amount on account occurred.

    • Deduction base: 43,500

      Note: The amount of the public subsidy (Move III aid) requested (4,500 euros) is deducted from the acquisition value (48,000 euros). Therefore, 48,000 – 4,500 = 43,500

    • Maximum basis of deduction: 20,000 euros

    • Deduction amount: (20,000 x 15%) = 3,000

  2. Deduction in personal income tax for the installation of charging infrastructure

    Previous note: The taxpayer has the right to apply this deduction since the installation of the charging point was carried out in 2023 in a property she owns (parking space in the community garage), it is intended for private use and has the established authorizations and permits. in current legislation.

    • Deduction base: 2,500

      Note: Until the taxpayer receives a final resolution on the granting of the aid requested for the charging infrastructure, they must not deduct the amount of the subsidy from the deduction base.

      In the case of the deduction for the installation of charging infrastructure, unlike the deduction for the acquisition of new electric vehicles, DA58 of the Personal Income Tax Law does not allow “those amounts that, where applicable, would have been subsidized or were going to be subsidized through a public aid program" but that in section 3 it refers solely and exclusively to the possibility of deducting from the base "those amounts that, in In their case, they would have been subsidized through a public aid program.” Therefore, their deduction will not proceed until they are granted.

      However, once granted, 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 do this, in accordance with article 59 of the Personal Income Tax Regulations, the amount of the deduction improperly made will be added to the state's net quota of the personal income tax return corresponding to the year in which the subsidy was granted.

    • Maximum basis of deduction: 4,000 euros

    • Deduction amount: (2,500 x 15%) = 375