Companies may freely depreciate electric vehicles and charging infrastructures in 2026

The Dirección General de Tributos (DGT) has clarified the scope of tax incentives aimed at sustainable mobility, confirming the validity of specific benefits for the acquisition of low-emission assets.

What the DGT has ruled

After analyzing the possibility of maintaining incentives for the energy transition, the binding body has determined that investments made in new vehicles and charging infrastructures may benefit from free depreciation, provided they enter into operation during the tax periods starting in 2024, 2025, and 2026.

For vehicles to qualify for this regime, they must meet the following requirements:

• Be new vehicles.
• Be used for economic activities.
• Comply with the definition established in Annex II of the General Vehicle Regulations.
• Include typologies such as FCV, FCHV, BEV, REEV, or PHEV.

Regarding charging infrastructures, the DGT requires the provision of the corresponding technical documentation, either through a project or a report, and the mandatory electrical installation certificate.

What this means for you

For companies, this represents an advantage in cash flow management by allowing greater acceleration of expenses through the immediate depreciation of these assets instead of following traditional depreciation tables. This incentive is designed to facilitate fleet renewal towards electric or plug-in hybrid models and the creation of proprietary charging points.

What should be done

It is necessary to ensure that the technical documentation for charging infrastructures is complete and that the acquired vehicles strictly comply with the vehicle regulations established in the General Vehicle Regulations. Since the benefit depends on the date of entry into operation, the correct management of commissioning dates and the obtaining of installation certificates are fundamental to guarantee the application of the incentive in the planned tax years.