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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 deduction percentage and in which tax period does it apply?

You can deduct 15% of the amounts paid from June 30, 2023 to December 31, 2026.

The installation must be completed by 2026.

You will take the deduction in the tax period in which you complete the installation.

If you complete the installation in a tax period after the one in which you paid amounts for the installation, the deduction will be made in the period in which the installation is completed, taking into consideration the amounts paid from June 30, 2023, to December 31 of said tax period.

For example:

  • If you only paid amounts in 2025 and the installation is completed in 2025, you will apply the reduction in 2025 for the amounts paid in that year.

  • If you only pay amounts in 2026 and the installation is completed in 2026, you will apply the reduction in 2026 for the amounts paid in that year.

  • If you paid amounts in 2024 and 2025 and the installation is completed in 2025, you will claim the deduction in 2025 for the amounts paid in those two years.

  • If you pay amounts in 2025 and 2026 and the installation is completed in 2026, you will claim the deduction in 2026 for the amounts paid in those two years.