Deduction for purchasing electric vehicles and installing charging points
Find out how you can deduct from your Income Tax the amounts paid for the purchase of plug-in electric and fuel cell vehicles and for the installation of charging points.
Deduction for the acquisition of plug-in electric and fuel cell vehicles
If you wish to obtain information about this deduction, you can access Tax Agency: Deduction for the acquisition of "plug-in" electric vehicles - Right to the deduction
COMPLETING BOXES ON RENTA WEB
It will be done from the following screen:
Clicking on the marked boxes will open the following window:
Where the necessary data will be completed for the calculation of the deduction:
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Vehicle data:
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In “Category” the corresponding one will be selected from the drop-down menu:
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In “Type”, the vehicle will be selected from those listed in the drop-down menu:
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NIF/NIE of the selling person/entity.
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Vehicle sale price: Neither VAT/IGIC nor other expenses associated with the purchase are included.
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Amount of expenses and taxes: includes VAT or IGIC, registration tax, etc.
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Amounts subsidized or to be subsidized through a public aid program.
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In relation to the acquisition method it will be necessary to complete one of the following sections:
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If the acquisition was made in 2023: The vehicle registration number and registration date will be indicated.
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If the acquisition is made by paying an amount on account, the amount of said amount and the date of payment will be recorded.
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Example of completion in the event that the vehicle is acquired by paying an amount on account:
Since in this case the amount of €3,750 is at least 25% of the purchase price of the vehicle (sale price without expenses and taxes), clicking on “Accept” will display the amount of the deduction calculated on the sale price plus expenses: (15,000 + 3,500) x 15% = €2,775: