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V2372-23 ·5 September 2023 ·consulta-vinculante Medium impact
Tax

VAT on electricity used for charging professional electric vehicles is deductible

An auto-taxi driver inquired whether they could deduct VAT on electricity used to charge their electric vehicle, given that the electricity bill is under their domestic account. The DGT ruled that deduction is possible provided that the consumption can be proven to be linked to professional activity.

In 6 key points

How it affects those involved

This ruling clarifies the possibility for professionals using domestic electricity supplies to reclaim VAT on charging costs, provided they can substantiate the professional use of the energy.

Lifecycle

2023-09-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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