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Practical Guide to Income Tax 2025. Part 1.

Summary Table - Deductions for the purchase of electric vehicles and charging points

Differences Deduction for the purchase of plug-in electric and fuel cell vehicles Deduction for the installation of charging infrastructure
Time scope It applies to vehicle acquisitions new or payments on account for this purpose, made between 30.06.2023andDecember 31, 2025. It applies to the amounts paid for the installation fromJune 30, 2023untilDecember 31, 2025.
Purpose of the deduction and requirements The purchase of a unique electric vehicle:
  • New.
  • Included in any of the categories and types established in DA 58 Law of the PIT.
  • Not affected by economic activity.
  • Registered for the first time before 31.12.2025, or in the case of acquisition through several payments, before the end of the second tax period immediately following the one in which the payment on account was made.
  • Whose sale price (before VAT or IGIC) does not exceed the maximum amounts of Annex III of Royal Decree 266/2021, of April 13 (MOVES III).
 The installation of battery charging systems for electric vehicles:
  • That it ends before 31.12.2025.
  • On a property owned by the taxpayer.
  • It does not affect economic activity.
Tax period in which the deduction is applied

  1. In case of acquisition by a single payment: It will be carried out in the tax period of registration .

  2. In case of acquisition through several payments: It will be practiced in the tax period in which the first payment on account is madewhich must have been carried out between 30.06.2023 and 31.12.2025 provided that, in addition:

    • represents at least 25% of its acquisition value and,

    • the remainder is paid and the vehicle is purchased before the end of the second tax period immediately following the one in which the first payment was made.

In tax period in which the installation ends.

When the installation is complete in a tax period later than that in which They paid amounts For such installation, the deduction will be made in the latter taking into consideration the amounts paid from 30.06.2023 to 31.12.2025.
Deduction base

The acquisition value of the vehicle, including expenses and taxes inherent to the acquisition. 

The amounts that have been subsidized or are going to be through a public aid program will be deducted from the base.

Amounts paid between 30.06.2023 and 31.12.2025, by credit or debit card, bank transfer, nominative check or deposit into accounts in credit institutions, excluding deliveries of legal tender.

The amounts paid for the installation of the charging systems will be considered as the necessary to carry it out, such as the investment in equipment and materials, installation costs thereof and the works necessary for its development.

The amounts that would have been subsidized through a public aid program will be deducted from the base.
Maximum deduction base 20,000 euros 4,000 euros
Percentage of deduction 15% 15%