IRPF deduction for electric cars and charging points

If in 2024 you have purchased a charging point or an electric car, you need to file your tax return. The new personal income tax deduction for electric cars and charging points from the Government of Spain refunds you 15% of the cost.

In this article, we explain how you can deduct personal income tax for the purchase of your electric car and your electric car charger in the Income Tax Return.

Updated as of April 1, 2025: The Moves III Plan is retroactively extended until December 31, 2025. Applicable to purchases made from January 1, 2025.

Recover 15% of the cost of your charging point with the help of personal income tax for electric cars

The tax office makes it easier than ever with aids for the purchase of charging points in Spain. You can now benefit from a 15% refund of the cost of your charging point and installation in the 2024 Income Tax Return.

Requirements to apply for the personal income tax deduction for your electric car or charging point in the Income Tax Return

The tax office refunds 15% of the cost of purchasing the charging point and the installation carried out between June 30, 2023, and December 31, 2024. If the installation was completed before December 31, 2023, the personal income tax deduction must be requested in the 2023 Income Tax Campaign. On the other hand, if the installation of the charging point was completed in 2024, the personal income tax aid for electric cars and charging points must be requested in the 2024 tax year.

Therefore, to benefit from these deductions for your charging point in 2024 you must meet these requirements:

• The purchase and installation of the charging point must have occurred between January 1, 2024, and December 31, 2024.
• The taxpayer must own the property where the charging point has been installed.
• The maximum cost on which the deduction applies is €4,000 for the purchase and installation of the charging point.
• The applicant for the deduction must be a natural person.

This personal income tax deduction for the charging point is made according to the article 68 of Law 35/2006 on Personal Income Tax and the partial modification of the laws on Corporate Tax, Non-Residents Income Tax, and Wealth Tax.

How to deduct personal income tax for the purchase of an electric car?

The Government of Spain has launched a deduction of up to €3,000 of personal income tax for the purchase of an electric vehicle. The tax office refunds you 15% of the cost of your electric vehicle in the 2023 and 2024 Income Tax Campaigns. If you purchased your vehicle after June 2023, you only need to meet the following requirements to access this deduction for your electric vehicle.

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Requirements to deduct personal income tax for the purchase of an electric car

Just like for deducting your charging point in your tax return, to deduct your electric car you must consider when you purchased it. If you acquired the electric vehicle in 2023, it is declared in the 2023 tax year, and if you acquired the vehicle in 2024, you must declare it in the 2024 tax year. If you are thinking about buying a hybrid car, discover the most reliable hybrid cars of 2023 according to OCU.

Additionally, you must meet the following requirements if you wish to deduct personal income tax for the purchase of your electric vehicle in the 2024 Income Tax Return and benefit from the personal income tax aids:

• The purchase of the electric car must have been made between January 1, 2024, and December 31, 2024.
• The personal income tax deduction for an electric car will be made for a maximum value of €20,000
• The electric vehicle must be for personal use, and the applicant must be a natural person. This personal income tax deduction cannot be claimed for electric cars used for transporting goods or rental.

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Where is the personal income tax deduction for the electric car and the charging point in the tax return?

The personal income tax deduction for the purchase of electric vehicles and charging points must be filled out in the Income Tax Return in the section “General Deductions” and within the section “Deduction for the acquisition of plug-in electric vehicles and fuel cell vehicles and charging points”.

Fields to fill out for the personal income tax deduction for your electric car

In the case of deductions for the purchase of electric vehicles, the following data must be filled out to calculate the deduction:

• The Category of the vehicle type (Tourism, light quadricycle, heavy quadricycle, Motorcycle)
• The Specific type of vehicle (BEV, EREV, PHEV, FCB, FCHV).
• The NIF/NIE of the seller person/entity.
• The sale price of the vehicle including all expenses (Registration tax, VAT, etc).
• The subsidized amounts requested (even if they have not yet been received).
• The method of acquisition (registration and registration date or if it is done by paying a certain amount into an account).

Example of the personal income tax deduction for your electric car

As can be seen in the following image, this section of the Income Tax Return would look like after filling in the data and clicking “Accept.” The system calculates the amount of the calculated deduction.

Fields to fill out for the personal income tax deduction for your charging point

In the case of deductions for the purchase and installation of charging points, the following data must be filled out to calculate the deduction.

• The data of the property where the charging point has been installed.
• The data related to the installation (NIF of the installer and the date when the installation was completed).
• The amounts paid (i.e., the cost of the installation and the charging point).
• The subsidized amounts (in this section, only the amounts that have already been granted will be filled out).

Example of the personal income tax deduction for your charging point

As illustrated in the attached image, this section of the Income Tax Return shows the result once the data has been entered and confirmed by clicking “Accept.” The system calculates the corresponding deduction amount of 15%.

Enjoy all the deductions and aids when installing your charging point with the professional installers from V2C. Find your installer if you do not yet have your charging point, we will connect you with your nearest installer. Do not hesitate to contact us if you have any questions about the deductions for your V2C charging point.

If you are interested in cheap electric cars, we recommend you check out our guide on cheap second-hand electric cars, we provide you with all the guidelines to follow to find affordable second-hand cars.