Charging Point in Communal Garages

Do you know the benefits of deducting electric vehicle chargers on your tax return?

With effects from June 30, 2023, two new deductions related to the acquisition of electric vehicles are established in the Personal Income Tax and today, specifically, we will focus on the deduction for the installation of recharging infrastructures.

Thus, taxpayers will be able to deduct 15% of the amounts paid from June 30, 2023, to December 31, 2024 for the installation in a property they own, during the mentioned period, of battery recharging systems for electric vehicles, as long as these are not related to any economic activity. If it happens that subsequently there is an affectation to an economic activity, the taxpayer would lose the deductions made.

When is the deduction applied?

The deduction will be applied in the fiscal year in which the installation is completed, which cannot be after 2024. Therefore, it may be the case, for example, that the taxpayer has made payments effective in both 2023 (after June 30) and 2024, the moment when the installation has finished. In this case, the deduction would be made in 2024, for the amounts paid in 2023 and 2024.

Other aspects of the deduction that need to be taken into account are:

• The maximum base of this deduction is 4,000 euros.
• It refers to amounts paid by credit or debit card, bank transfer, cashier’s check, or deposit into the account of credit institutions, to those who carry out the installation.
• In no case are amounts paid with legal tender money eligible for deduction.
• Amounts subsidized through a public assistance program will not be part of the deduction base.
• For the purposes of this deduction, amounts paid for the installation of recharging systems will be considered those necessary to carry them out, such as investment in equipment and materials, installation expenses, and necessary works for their development.
• The installation must have the authorizations and permits established by current legislation.

Moves III Plan

Currently, the Moves III Plan is in effect in Catalonia. Aids for sustainable mobility that will be allocated to the subsidy for the acquisition of electric vehicles and the installation of recharging points. This plan aims to encourage the entry into circulation of new vehicles powered by cleaner and more efficient technologies.

The deadline to submit the application ends on July 31, 2024.

From AmatZonia, we aspire to provide a complete guide for owners and administrators of communities who want to take steps towards a more sustainable and legally solid electric charging infrastructure.

For more information on current legal regulations, you can consult the Government of Catalonia and the Official State Gazette.

At Amat Immobiliaris, we are committed to advancing communities towards a more sustainable and innovative future.

For any questions, or if you want information, you can contact us through info@amatimmo.cat or by calling (+34) 934 803 400.

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