Deduction for the installation of charging infrastructure
Learn about the new temporary deduction in Income Tax for the installation of electric vehicle charging infrastructure
What is the maximum deduction base?
The maximum base of this deduction is €4,000 and is made up of the amounts paid, by credit or debit card, bank transfer, personal check or deposit into accounts at credit institutions, to those who carry out the installation.
Amounts subsidized through a public aid program will not be part of the deduction base.
In no case will amounts paid through deliveries of legal tender money be entitled to a deduction.
For these purposes, the amounts necessary to carry it out will be considered as amounts paid for the installation of the charging systems, such as the investment in equipment and materials, their installation costs and the works necessary for their development.