9.7.2. Deduction for the installation of charging points
Amount
Taxpayers will be able to deduct 15% of the amounts paid from June 30, 2023 to December 31, 2024, for the installation during said period in a property owned by them of battery recharging systems for electric vehicles not affected by an economic activity.
The deduction will be applied in the tax period in which the installation is completed, which cannot be after 2024.
When the installation ends in a tax period after the one in which amounts were paid for such installation, the deduction will be applied in the period in which the installation ends, taking into consideration the amounts paid from June 30, 2023 to December 31 of said tax period.
Requirements and conditions
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To apply the deduction, the authorizations and permits established in current legislation must be obtained.
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If, after installation, the battery charging systems are used for an economic activity, the right to the deduction will be lost.
Deduction base
The maximum annual base for this deduction will be 4,000 euros per year and will consist of the amounts paid, by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions, to the persons or entities that carry out the installation, having to deduct those amounts that, where appropriate, have been subsidized through a public aid program. In no case shall amounts paid in cash be eligible for deductions.