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V2074-25 5 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por instalación de puntos de recarga

Each co-owner can deduct 15% of the installation cost proportional to their ownership share

The DGT confirms that each co-owner may claim a deduction proportional to their ownership percentage of the property for the cost of installing a charging point for electric vehicles.

The question raised

For the purposes of applying the deduction for the acquisition of plug-in electric vehicles and fuel cell vehicles and charging points provided for in the fifty-eighth additional provision of Law 35/2006, of November 29, on Personal Income Tax, it is requested to know whether both spouses are entitled to deduct, each, 50% of the amount of said installation.

The DGT's ruling

Each co-owner of the dwelling may claim the deduction for the amounts paid for the execution of the works, in the proportion corresponding to their percentage of ownership in the property. Co-owners must prove the payment of said amounts by any means of proof valid under the Law.

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