In 2026, the Government of Spain has extended the 15% tax deduction in Personal Income Tax (IRPF) not only for the purchase of electric vehicles, but also for the installation of domestic and business charging points. This measure, approved through a Royal Decree-Law of the Executive, remains a key incentive to promote electric mobility and charging infrastructure in our country.
What is the deduction for installing charging points?
The Tax Agency has established a temporary deduction of 15% of the expenses incurred for the installation of electric vehicle charging infrastructure in homes or companies. This includes:
- Loading equipment.
- Necessary materials.
- Related works and installations.
The maximum annual base on which this deduction can be applied is €4,000, which means that you can obtain tax savings of up to €600 for your income tax return.
Until when is this deduction valid?
This tax advantage applies to the amounts paid and to the installations completed between June 30, 2023 and December 31, 2026. The deduction is made in the fiscal year in which the installation of the charging point is completed.
For example, if you paid part of the cost in one year and the installation ends in 2026, you can apply the deduction on your tax return for that tax year.
Who can benefit?
Taxpayers who:
- They are natural persons obliged to submit the personal income tax return.
- Install a charger in a property you own or use.
- The installation is for private or business use (not linked to professional activity).
It is important to save all invoices and proof of payment and installation to be able to credit the expense in your annual personal income tax return.
Does this deduction affect other aid?
Yes. Amounts that have been subsidized by other public programs, such as direct subsidies, cannot form part of the deduction base. That is, you will only be able to deduct expenses that you have actually paid and that have not been covered by other aid.
In addition, this deduction remains as a practical complement to the new state aid programs, such as the Auto+ Plan within the Spain Auto 2030 Plan, which seeks to facilitate and speed up the purchase of electric vehicles from 2026.
The extension of the 15% personal income tax deduction for the installation of charging points makes 2026 another good year for those who are thinking about electrifying their mobility and want to take advantage of tax advantages. This deduction, together with the direct aid expected with the Auto+ Plan, offers an attractive framework for individuals and companies that wish to invest in charging infrastructure in their homes or businesses.