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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 will be able to deduct 15% of the amounts paid from June 30, 2023 to December 31, 2024.

The installation is due to be completed in 2024.

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.

So that:

  • If you only pay amounts in 2023 (from June 30) and the installation ends in 2023, you will apply the deduction in 2023 for the amounts paid since June 30, 2023.

  • If you only pay amounts in 2024 and the installation is completed in 2024, you will apply the deduction in 2024 for the amounts paid in 2024.

  • If you pay amounts in 2023 (from June 30) and in 2024 and the installation is completed in 2024, you will apply the deduction in 2024 for the amounts paid from June 30, 2023 to December 31, 2024.