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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

For expenses related to the installation of electric vehicle charging infrastructure

Regulations: Art. 1. Twenty Consolidated Text of the legal provisions in force in the Region of Murcia regarding transferred taxes, approved by Legislative Decree 1/2010, of November 5

Amount of deduction

He 100 percent of the base defined in the following point.

Base and maximum base of the deduction

  • It will be made up of the amounts paid by the taxpayer for the installation of the electric vehicle charging infrastructure owned by them, including the expenses and taxes inherent to it, reduced by the subsidies or public aid received.

    Clarifications :

    1. The ownership refers to the infrastructurenot to the vehicle, although it is required that it be for private use.

    2. In the case of marriages in community property regime The amounts paid will be understood to be attributed to the spouses in equal parts. If it's about marriages in another rdifferent regime either common-law couplesEach member may deduct the amounts paid for the aforementioned expenses, provided they meet the other established requirements.

    These will be eligible actions those determined in 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.

    The subsidies or public aid received in relation to the costs of installing the vehicle charging infrastructure that result eligible for subsidies according to the “Incentive Program 2” of Royal Decree 266/2021 will not diminish the basis of the deduction.

  • A maximum limit of 4,000 euros per charging infrastructure and taxpayer.

Important : each taxpayer may be deducted for a unique charging infrastructure in each tax period..

Requirements and other conditions for the application of the deduction

  • The installation of the charging infrastructure It will take place on a property owned by the taxpayer or in a community garage.

    Only taxpayers who install the charging point on a property they own will be able to claim the deduction propertyexcluding the usufructuary and the lessee.

  • The vehicles object of the aforementioned infrastructure They must be intended for private use.

  • The taxpayer must justify the investment made through the contribution of the corresponding bill.

  • HE conditions the application of the deduction to the maintenance of ownership and operation of the facility for at least two years from its implementation.

    The previous maintenance period will not be considered breached in the event of death of the taxpayer.

  • If there were more than one taxpayer that had paid amounts for the same infrastructure will proceed proration of the deduction, equally in the case of community property and according to the payments made in the other cases.

Temporal scope of application of the deduction

The deduction will be applicable in the tax period in which the ending of the installation of the infrastructure and the corresponding invoice is issued.

Order of application and outstanding balances for application of the deduction

  • In the event that the amount of the deduction cannot be fully applied in the tax period due to insufficient regional funding for the investment, the remaining amount may be appliedat most, in the three subsequent tax periods.

  • In the event of concurrence with other regional tax deductionsThe following deduction will apply:

    1. With posteriority to all those deductions that cannot be carried forward to future years in case of insufficient regional tax liability and the deduction "for expenses in the acquisition of electric vehicles".

    2. With anteriority to the regional tax deduction "for investment in renewable energy resource facilities", which will be applicable last.