15% IRPF tax deduction for your EV charger: 2026 deadlines

If you've been waiting to install your charger, this article is for you: the deduction has a deadline, and there are fewer than twelve weeks left. Here we explain how it works, who can apply it, and what to do to make it in time.

What the IRPF deduction for a charging point is #

It's a deduction on your IRPF tax bill for the amounts you pay to install a battery charging system for electric vehicles at a property you own.

The Spanish Tax Agency (Agencia Tributaria) reports that Royal Decree-Law 7/2026, of 20 March, extends this deduction until 31 December 2026, with effect from 1 January 2026. You can check this in the Tax Agency's notice on tax measures (in Spanish).

How much you can deduct #

The maximum base is calculated after subtracting any amounts covered by public grants. If you received a subsidy for the same installation, the base is reduced accordingly.

Examples:

Requirements to apply it #

Summary: installation finished in 2026, payment by a method that leaves a record, property you own, and not used for an economic activity.

• Installation finished before 31 December 2026. If the installer finishes in 2027, there's no deduction this way.
• No cash payments. Credit or debit card, bank transfer, registered cheque or deposit into an account. Cash doesn't count.
• Property you own. The installation must be carried out at a property belonging to the taxpayer (for example, your garage or your parking space).
• No economic activity. The system must not be used for a business activity.
• Invoice in your name, with the installation itemised.

If you have questions about your specific case, check with your accountant or tax adviser: we can give you the documentation, but we don't replace their advice.

When it's applied: the 2026 tax return #

The deduction is applied in the tax year in which the installation is finished. If you finish in 2026, you apply it in your 2026 tax return, filed in the spring 2027 campaign. You don't get the money now: you recover it when you file your return, by paying less tax or getting a bigger refund.

MOVES III: already closed #

The Plan MOVES III scheme closed on 31 December 2025. If you see pages still presenting it as active, they're out of date. Right now, the IRPF tax route is the main state-level support for individuals installing a charger. You can check the other options on our grants and subsidies page.

What about 2027? #

As things stand, there's no approved extension for 2027. The deduction has been extended year after year, but that doesn't guarantee it will be renewed. Anyone installing in 2027 might not have this deduction available. So if it matters to you, the sensible thing is to plan to finish this year.

A timeline to make it in time #

From today (11 October) to 31 December there are 81 days left. A realistic timeline for a trouble-free installation:

Around Christmas, installers get booked up and supplies get delayed. Don't leave it until the last minute.

Documents you should keep #

To justify the deduction, keep:

• The invoice for the installation, in your name.
• Proof of payment (bank transfer, card receipt...).
• The accepted quote.
• The electrical installation certificate.
• Proof of the completion date of the work.

Keep them at least until the tax return can no longer be reviewed.

If you live in a block of flats #

You can apply it the same way if the space belongs to you. First you need to notify your community of the installation (no vote needed, but prior notice is required). The full procedure and how much it costs are in installing a charger in your community garage: rights, cost and procedure and in the price of installing a charger in a community garage. If you have a home with your own garage, see how much it costs to install a charger in Granada or our home charger page.