Taxpayers may deduct 15% for electric vehicles and charging points

The Dirección General de Tributos (DGT) has specified the tax treatment of deductions for the acquisition of electric vehicles and the installation of charging points for individuals, establishing the exact moments when these tax benefits can be applied in the Personal Income Tax (IRPF) return.

What the DGT has resolved

Regarding the acquisition of the electric vehicle, the administration establishes that the 15% deduction must be applied in the tax period in which its registration occurs. It is fundamental to take into account that, when calculating this deduction, any public subsidies that have been received or are pending receipt for said vehicle must be discounted.

Regarding the installation of the charging point, the 15% deduction may be practiced in the fiscal year in which the installation is completed, provided that such completion is not later than the year 2026. The resolution also clarifies a situation of temporal mismatch: if the installation is completed in a fiscal year subsequent to the moment the payment was made, the deduction may be applied in the fiscal year in which the disbursement was made.

What it means for you

If you are an individual who has acquired an electric vehicle or has installed a charging point on your property, these rules determine when and how you can reduce your taxable base. For the vehicle, the determining factor is the registration date and the existence of subsidies that reduce the deduction base. For the charging point, the key factor is the completion date of the work or the moment of payment, with a strict temporal limit for application until 2026.

What you should do

It is necessary to keep all documentation proving both the registration of the vehicle and the completion date of the charging point installation. Likewise, there must be a record of any public aid received to perform the correct calculation of the vehicle deduction, avoiding errors in the calculation base. Since the regulations establish specific deadlines and conditions, it is recommended to assess each particular situation to ensure compliance with the legal requirements.