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Deduction for the installation of charging infrastructure

Learn about the new temporary deduction in Income Tax for the installation of electric vehicle charging infrastructure

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What is the maximum deduction base?

The maximum base for 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 in credit institutions, to those who carry out the installation.

Amounts subsidized through a public aid program will not form part of the deduction base.

In no case will amounts paid through legal tender money give rise to the right to deduction.

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 and the works necessary for its development.