15 % IRPF tax deduction for a home EV charger in Spain in 2026: how it works after MOVES III

The EV charger IRPF deduction in one sentence

If you install an EV charging point at a home or parking space you own and the installation is finished before 31 December 2026, you can deduct 15 % of what you paid in your Spanish income tax return (the Renta), on a maximum base of 4,000 euros. In other words, a maximum saving of 600 euros. Today it is the only public help still available to an individual fitting a charger at home, which is why it is worth understanding properly.

It applies to you if you are a Spanish tax resident who files an IRPF return. If you are not sure about your tax status, check with a tax adviser before counting on it.

Why there is so much confusion: the 2026 timeline

Many people assume the deduction has gone, and with good reason: it nearly disappeared twice in the first months of the year.

Conclusion: as of today the deduction is in force, governed by additional provision 58 of Law 35/2006 on IRPF, and covers amounts paid from 30 June 2023 to 31 December 2026.

What happened to MOVES III

MOVES III closed to applications on 31 December 2025. In Andalusia the call was open from 15 July to 31 December 2025. In February 2026 the Andalusian Energy Agency raised the budget to 94.02 million euros, of which 19.83 million is for charging infrastructure, but only to deal with the reserve list: no new window was opened. Anyone with a grant awarded has until 31 December 2026 at the latest to justify it.

The 2026 replacement for MOVES III, the Auto+ Programme (Royal Decree 609/2026), subsidises buying vehicles, not the wallbox. Charging has been moved to another programme aimed at motorways and high power. If you see a charger offer “70 % subsidised”, it is out of date.

Requirements for the 15 % deduction

All of these conditions must be met:

1. A property you own. Your main home, a second home or a parking space, as long as they are yours.
2. Not used for a business activity. If the property is used for a business, or becomes so later, you lose the right.
3. Installation finished before 31 December 2026. The completion date counts, not the payment date or the quote date.
4. Payment not in cash. Bank transfer, card, named cheque or bank deposit. Cash does not qualify.
5. A registered installation company, with its tax number (NIF) on the invoice and the Electrical Installation Certificate (CIE, the boletín) filed.
6. Maximum base of 4,000 euros a year. Above that figure, the deduction stays at 600 euros.

Which costs count? The equipment, materials, labour, necessary building work and the boletín itself. In short, everything on the installation invoice.

How much you save: examples with real 2026 prices

Using 2026 market ranges (detached house 800 to 1,600 euros and communal garage 1,200 to 2,200 euros), here are some examples:

If you received a grant for the same installation, for example from MOVES III, it is first deducted from the cost and the 15 % applies to what remains. That grant is also taxed as a capital gain in your IRPF in the year it is received.

How to claim it on your tax return

• Which return: the one for the year the installation is finished. A charger finished in November 2026 is claimed in the 2026 return, filed in spring 2027.
• What Renta Web asks for: the installation cost, the completion date and the installation company’s NIF.
• What to keep: the itemised invoice, the CIE filed with the Junta de Andalucía and the bank proof of payment. The tax office (Hacienda) can check it for four years.

A common case: you paid a deposit in 2025 but the installation is finished in 2026. It is claimed in full in the 2026 return, because the completion date is what counts.

The clock is ticking: how long an installation takes

At a detached house the physical work is usually done in a day, and the boletín takes 5 to 15 days to be filed. In a communal garage you must also allow for the prior notice to the comunidad (owners’ association) required by article 17.5 of the Horizontal Property Law: the law sets no deadline, but recommended practice is to allow 30 days so the comunidad can arrange access to the meter room. Altogether, the full process in a communal building usually takes 6 to 8 weeks.

In plain terms: if your space is in a communal garage and you want the 2026 deduction, do not leave it until December. Details for each case on our home EV charger for houses and EV charger in a communal garage pages.

Other ways to make the charger cheaper in 2026

• Energy Saving Certificates (CAE). Some installers and suppliers pay 150 to 400 euros per charger in exchange for the certified energy saving. It is a commercial discount, not a grant, and depends on signing with whoever manages those certificates.
• Not raising your power unless needed. A charger with dynamic load balancing adjusts charging to what the house is using and usually avoids increasing your contracted power (potencia contratada).
• Using the pre-installation. In buildings with a licence granted after 16 December 2022, the garage already has conduits to every space (CTE HE 6), and the individual installation costs less: 1,250 to 1,450 euros depending on distance.

If you are self-employed or a company, the situation is different: check with your tax adviser before counting on any corporate tax deduction.

What we do with the paperwork

On the invoice we itemise every deductible item, we issue and file the CIE with the Junta de Andalucía and we hand you the documents the tax office will ask for. In communal buildings we also prepare the letter to the president or property administrator. Everything is explained on our EV charger installation page for Seville, Spain.

Practical conclusion

In 2026 there is no direct grant for your charger, but there is a deduction of up to 600 euros that needs only three things: that the property is yours, that you pay a registered company by a method other than cash and that the installation is finished before 31 December. If your space is in a communal garage, start now with the notice to the comunidad. More guides on our blog.