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Deduction for electric vehicles and charging points

Form 100 · Renta WEBGeneral deductions from the tax quota → For the purchase of plug-in and fuel cell electric vehicles and charging points

Vehicle — data

  • [1916] Category · [1917] Type
  • [1918] Tax ID (NIF/NIE) of the seller
  • [1920] Sale price excl. VAT/IGIC · [1921] Costs and taxes
  • [1922] Subsidised amounts
  • [1923] Registration plate · [1924] Registration date (direct purchase)
  • [1925] Advance payment · [1926] Payment date (advance)

Vehicle — result

  • [1919] Acquisition value ([1920] + [1921])
  • [1927] Deduction base (max. €20,000)
  • [0607] Deduction amount (15%)

Charging points

  • [1929] Status. Key · [1930] Cadastral reference
  • [1931] Tax ID of the installer · [1932] Installation end date
  • [1933] Amounts paid (from 30/06/2023) · [1934] Subsidies
  • [1935] Deduction base (max. €4,000/year) · [0608] Amount (15%)

There are two independent deductions within the "General deductions from the tax quota" section of Renta WEB:

1. Purchase of plug-in electric vehicles and hydrogen fuel cell vehicles

Percentage15%
Maximum base20,000 €

Vehicle types eligible for the deduction:

  • Passenger cars M1 (category 1)
  • Light quadricycles L6e (category 2)
  • Heavy quadricycles L7e (category 3)
  • Motorcycles L3e, L4e, L5e (category 4)
  • Type 1: Pure electric vehicles (BEV)
  • Type 2: Extended-range electric vehicles (EREV)
  • Type 3: Plug-in hybrid electric vehicles (PHEV)
  • Type 4: Fuel cell electric vehicle (FCV)
  • Type 5: Fuel cell hybrid electric vehicle (FCHV)

Two acquisition modalities:

  • Direct purchase: the vehicle must have been registered in 2025.
  • Advance payment: the payment must represent at least 25% of the acquisition value (sale price excluding VAT/IGIC) and be made in 2025.
Vehicles may not be used for an economic activity. The deduction base includes the sale price excluding VAT/IGIC plus acquisition costs and taxes, minus any subsidised amounts.

Example — advance payment:

  • Sale price excluding VAT: €15,000
  • Costs and taxes: €3,500
  • Advance payment (18/12/2025): €3,750 (≥ 25% of €15,000)

Base: €18,500 × 15% = €2,775 deduction

2. Installation of charging points

Percentage15%
Maximum annual base4,000 €
  • Applied in the tax period in which the installation is completed.
  • Amounts paid from 30 June 2023 onwards are included.
  • The installation must be carried out in a property owned by the taxpayer not used for an economic activity.
  • Only applies to amounts paid by card, bank transfer, named cheque or bank deposit. Not cash.
  • Subsidised amounts are deducted from the base; only amounts already granted are included (not those applied for).

Example:

  • Amounts paid: €1,200
  • Subsidy received: €200

Base: €1,000 × 15% = €150 deduction