FAQ
How does the 15 % IRPF tax deduction for an EV charger work in Spain?
You deduct 15 % of what you pay to install the charger from your Spanish income tax (IRPF), on a maximum base of 4,000 euros (600 euros saved), in the return for the year the work is finished. The property must be yours, you must pay by non-cash means and keep the invoice and the boletín from a registered installer.
How the deduction works
It is a state deduction in Spanish income tax (IRPF, declared each year in the return known as the Renta), set out in additional provision 58 of the IRPF Act and extended to 31 December 2026 by Royal Decree-law 7/2026:
- How much: 15 % of the amounts paid for the installation.
- Limit: a maximum base of 4,000 euros a year, so a maximum deduction of 600 euros.
- What counts: the charger, materials, labour, necessary building work and the boletín (electrical certificate).
- Payments covered: from 30 June 2023 to 31 December 2026.
- When it applies: in the return for the year in which the installation is finished.
Requirements
- The property is yours: main home, second home or parking space.
- Not used for a business activity. If you later assign it to one, you lose the right.
- No cash: bank transfer, card, nominal cheque or payment into an account.
- A registered installer, with a detailed invoice and the boletín.
- Work finished before 31 December 2026.
Examples
| You pay | Deduction |
|---|---|
| 1,200 euros | 180 euros |
| 2,000 euros | 300 euros |
| 4,000 euros or more | 600 euros (maximum) |
If you received a grant for the same installation, it is subtracted from the cost before applying the 15 %.
Common questions
Does it work for a parking space rather than the home?
Yes, as long as the space is yours and you do not use it for a business.
What if I paid in 2025 and the work was finished in 2026?
It goes in the 2026 return, filed in 2027, because the completion date decides.
What do I enter in the return?
In Renta Web you give the cost, the completion date and the tax number (NIF) of the installation company.
How long should I keep the papers?
The Spanish tax agency can check for four years. Keep the itemised invoice, the boletín and proof of payment.
Why the boletín is essential
Without the boletín from a registered installer there is no way to prove the installation. It is the document the company files with the Industry department of the Junta de Andalucía. The deduction only helps if you file a Spanish IRPF return, so check your own tax position with your adviser.
In 2026 this is the only support still open to individuals for a charger. More in our article on the EV charger tax deduction in Spain and on EV charger grants and tax relief, where we explain how we handle it in Seville, Spain.
Related services
EV charger grants and tax relief
EV charger grants in Seville, Spain come down to one in 2026: the 15 % income tax (IRPF) deduction, worth up to 600 euros, for installations completed before 31 December 2026. MOVES III closed in 2025 and the Auto+ programme does not cover chargers. Here is how to make the most of the deduction.
Electrical certificate (boletín)
The electrical certificate in Spain, known by everyone as the boletín and officially the CIE (certificado de instalación eléctrica), is the document a registered installer company signs to confirm that your installation meets the regulations. You need it to connect the electricity, increase your power or change the account holder with an old installation. We inspect, certify and register it with the Junta de Andalucía in Seville.
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Need an electrician in Seville, Spain?
Call us or send a WhatsApp message with a photo of the job. You get a fixed quote before any work starts.