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Main new features of Royal Decree-Law 3/2025, of April 1, establishing the incentive program linked to electric mobility (moves iii) for the year 2025

PERSONAL INCOME TAX

With effect from 1 January 2025 , the first Final Provision of Royal Decree-Law 3/2025, which establishes the programme of incentives linked to electric mobility (MOVES III) for the year 2025 modifies the Fifty-eighth Additional Provision of Law 35/2006, of 28 November, on Personal Income Tax and extends the period during which vehicles may be purchased or charging points installed in order to apply the deduction for the purchase of plug-in electric vehicles and fuel cell vehicles and charging points so that:

  • The deduction for the acquisition of "plug-in" electric vehicles and fuel cell may be practiced by those that are acquired until December 31, 2025.
  • The deduction for the installation of charging points will be applied to the amounts paid for the installation of battery charging systems for electric vehicles in a property owned by you until December 31, 2025 . The deduction will be applied in the tax period in which the installation is completed, which cannot be after 2025 .
Real Decreto-ley 3/2025, de 1 de abril,

por el que se establece el programa de incentivos ligados a la movilidad eléctrica (MOVES III) para el año 2025.