Index
How much can I claim for installing an electric charger?
The applicable deduction is 15% of the costs incurred for installing your charging point. The maximum deductible base is €4,000, meaning the highest possible deduction amounts to €600.
Here are a few practical examples:
- If you spend €2,000 on installation, you can claim €300 (15% of €2,000).
- If you spend €4,000 or more, you can claim the maximum: €600 (15% of €4,000).
- If you spend €1,500, you can claim €225 (15% of €1,500).
Important note: if you have received grants such as those under the MOVES Plan, these must be subtracted from the deductible base. In other words, you can only claim 15% of what you actually paid out of pocket, after deducting any public subsidies.
Requirements to qualify for the income tax deduction
Mandatory requirements:
- The charging point must be installed at your primary residence or in the associated garage space.
- The installation must take place between 6 October 2021 and 31 December 2026.
- You must have an invoice and proof of payment for the installation.
- Payment must be made by electronic means (bank transfer, card, etc.) — cash payments are not accepted.
- You must hold an electrical installation certificate issued by an authorised installer
You cannot claim the deduction if:
- The charger is installed at a second home or a property that is not your primary residence.
- You paid in cash without a bank record.
- The installation took place before 6 October 2021 or after 31 December 2026.
- You do not have the relevant installation documentation.
What costs are tax-deductible?
Eligible costs:
- The cost of the charging unit itself (wall charger or standard charger).
- The necessary electrical installation work (wiring, circuit protection, etc.).
- Technical project fees, where required.
- Professional fees charged by the authorised installer.
- Any administrative fees or permits required.
- An upgrade to your electrical supply capacity, if essential for the installation.
Non-eligible costs:
- Ongoing maintenance of the charging point.
- The electricity consumed during charging.
- Non-essential accessories (protective covers, decorative brackets, etc.).
- General garage renovation works not directly related to the charger.
Deadlines: when can I apply the deduction?
The installation must be completed between 6 October 2021 and 31 December 2026. The deduction is applied in the tax return for the year in which the installation is completed — not when payment is made or the contract is signed.
Practical examples:
- Installation completed in 2024: claim the deduction in your 2025 tax return (to be filed between April and June 2025).
- Installation completed in 2025: claim the deduction in your 2026 tax return (to be filed in 2026).
- Installation completed in 2026: claim the deduction in your 2027 tax return (to be filed in 2027).
Important: the relevant date is the completion date shown on the installation certificate — not the payment date or the date work began. This is particularly important if your installation spans two different tax years.
How to apply the deduction on your tax return
Step 1: Gather your documentation
Before anything else, make sure you have the following:
- Detailed invoices for the purchase and installation of the charger.
- Bank records confirming all payments made.
- An electrical installation certificate signed by an authorised installer.
- Proof of any grants received, where applicable (e.g., under MOVES III or 2026).
Step 2: Complete Form 100 (income tax return)
In your tax return, look for the section entitled "Deductions for energy efficiency improvement works and installations." Within this section, you will find the specific field for the installation of electric vehicle charging systems.
Enter the following:
- The deductible base (total costs minus any grants received).
- The applicable percentage (15%).
- The resulting deduction (maximum €600).
If you use the draft return on the Agencia Tributaria's Renta Web platform, please note that this information is not pre-filled — you will need to enter it manually.
Step 3: Keep your documentation
Hold on to all your documentation for at least four years after filing your return. The tax authorities may request it in the event of an audit.
Compatibility with other grants and subsidies
The income tax deduction is compatible with other public aid schemes:
- MOVES III and 2026 Plan: compatible, but the grant amount is deducted from the deductible base.
- Regional grants: compatible, depending on the rules of each autonomous community.
- IBI property tax rebates: compatible in certain municipalities.
Important: any subsidies received reduce the base on which you calculate the 15%.
Practical example including grants:
- Total expenditure: €3,000.
- MOVES III grant: €1,200.
- Deductible base: €3,000 − €1,200 = €1,800.
- Income tax deduction (15%): €270.
- Total saving: €1,200 + €270 = €1,470.
As you can see, even though the grant reduces the deductible base, the combined saving remains highly significant.
Special cases: primary residence vs. second home
The income tax deduction only applies to your primary residence. If you install a charger at a second home, a holiday property or a rental property, this national deduction will not apply.
That said, some autonomous communities have their own regional deductions that do cover second homes. Check the regulations in your region to find out what options may be available to you.
On a positive note, if you move after the installation, you do not lose your right to the deduction — provided the property was your primary residence at the time the installation was carried out.
Frequently asked questions about the income tax deduction for electric car chargers
Can I claim the deduction if I'm self-employed?
Yes, provided the charger is installed at your primary residence and used for personal purposes. If you use the charger for professional activity, you may be able to deduct it in a different way — as a business expense, for example — but not through this particular deduction, which is designed for private individuals.
What if I'm a tenant, not a homeowner?
Yes, tenants can claim the deduction, provided they have the landlord's permission and meet all other requirements. The deduction is applied by whoever incurs the cost — not necessarily the property owner.
Can I claim if I installed the charger in 2023?
Yes, provided the installation took place between October 2021 and December 2026. The deduction is applied in the tax return for the year following the installation. If you installed your charger in 2023, you would have applied the deduction in your 2024 tax return (filed in 2024).
Does it work if I'm paying in instalments?
Yes, instalment payments are fine. However, the deduction is applied in the tax year in which the installation is completed, regardless of whether payments are still ongoing. The key requirement is that all payments are properly documented by electronic means.
What happens if I move after installing the charger?
You do not lose your right to the deduction. What matters is that the property was your primary residence at the time of installation. If you move afterwards, you can still apply the deduction without any issues.
Can I apply it for a communal garage space?
Yes, as long as it is the garage space associated with your primary residence. You will also need permission from the residents' association to carry out the installation.
Is there a power limit on the charger for the deduction to apply?
There is no specific power limit to qualify for the deduction. The key requirement is that it is a properly installed and certified electric vehicle charging system.
Can I claim if I buy an electric car and a charger in the same year?
Yes — these are two separate deductions. You can claim the deduction for the charger and, where your autonomous community allows it, a further deduction for the purchase of the electric vehicle itself.
Is this a national or regional deduction?
This is a national deduction, applicable across the whole of Spain. In addition, some autonomous communities offer their own complementary regional deductions that can be combined with this one.
The 15% income tax deduction for installing an electric car charger represents a saving of up to €600 — a genuine boost to the transition towards electric mobility. Remember to gather all the necessary documentation, and if you combine this deduction with grants such as MOVES III, the financial benefit will be even greater. Having your own charging point at home brings real convenience and independence — particularly if you drive in areas with low-emission restrictions such as Madrid Central or the city centre, where electric vehicles enjoy ever-increasing advantages.
