Charging point deduction: proportional split among co-owners

The Directorate General of Taxes (DGT) has issued a relevant ruling for individuals who are co-owners of a property and wish to apply the deduction for the acquisition of electric vehicles and the installation of charging points. The inquiry focused on determining whether, in a case of co-ownership between spouses, both could deduct 50% of the installation cost.

What the DGT has ruled

The body has ruled that each co-owner of the property is entitled to claim the deduction for the amounts they have actually paid for the execution of the works. This right is exercised in the proportion that corresponds to their ownership percentage in the property. In the case presented, the possibility of each deducting 50% depends on that being the ownership share of each spouse.

For this deduction to be valid, the regulations require co-owners to prove the payment of the amounts through any means of evidence valid under the Law, in accordance with the provisions of the General Tax Law.

What it means for you

If you are a co-owner of a property and install a charging point for electric vehicles, you may not necessarily be able to deduct the total expense individually, nor a fixed predetermined percentage. The deduction is directly linked to two factors:

• Your ownership percentage: The deductible amount is adjusted to your share in the ownership of the property.
• The actual disbursement: It is necessary to demonstrate that the corresponding part of the work has been paid.

This criterion applies to the deduction provided for in the fifty-eighth additional provision of Law 35/2006 on Personal Income Tax (LIRPF).

What you should do

In the event of such an installation in a shared property, it is necessary to ensure the correct documentation of the operation. You must have the invoice for the work and the proofs of payment demonstrating that each holder has funded the part corresponding to their ownership percentage. It is fundamental to verify the registry ownership or the deed to determine the exact percentage that will be applied to the deduction in the IRPF tax return.