Green tax deduction: the 15% tax on electric cars and chargers is extended to all of 2025.

What is deduction?

Concept	Percentage	Maximum base	Essential conditions
Acquisition of a plug-in electric vehicle or fuel cell vehicle	15 %	20.000 € → maximum savings €3,000	• New vehicle, not for professional use. • Registration (or payment of at least 25 % of the price) between 30-06-2023 and 31-12-2025. • First registration in Spain before 31-12-2025 (or before the end of the second fiscal year following the advance payment).
Installation of a domestic charging point	15 %	4.000 € → maximum savings €600	• Work carried out between 06/30/2023 and 12/31/2025 on a property you own. • The charger cannot be used for any economic activity. • It is only deducted in the year in which the installation ends. • Any public subsidy received must be subtracted.

Temporary keys

• The extension applies with retroactive effect from 1 January 2025; the purchase, down payment, or installation must take place within 2025.
  
  
• Taxpayers will apply the deduction in the Income Tax Return corresponding to the year in which register the vehicle or end the work of the loader.
  
  

Vehicle requirements

• Supported categories: passenger cars M1, light vans N1 and electric quadricycles/motorcycles L3e-L5e with minimum autonomy according to the IDAE.
  
  
• You cannot be involved in a business activity or have enjoyed similar regional deductions.
  
  
• It must be zero emissions or of fuel cell certified.
  
  

Connection with MOVES III

The royal decree-law also extends the MOVES III aid program and allocates 400 million euros to complement the tax relief with direct subsidies (up to €7,000 for passenger cars and €9,000 for vans). 

How to take advantage of it without mistakes

1. Invoice and payment method: The expense must be paid with identifiable banking means (card, transfer, personal check).
   
   
2. Subtract subsidies: If you receive MOVES aid, deduct it from the base before applying the 15 %.
   
   
3. Keep the documentation: invoice, bank receipt and, where applicable, certificate of installation of the charging point.
   
   
4. Declare in the correct exercise: vehicle → year of registration | loader → year of completion of work.
   
   

Why it matters

The extension maintains the fiscal pull While a new incentive plan is being designed for 2026, it helps Spain meet the decarbonization goals of the National Economic Plan (PNIEC). For a private buyer, the subsidy + deduction combination can reduce the final price of an electric car by several thousand euros and the cost of a home charger by up to €600.

In summary, 2025 remains a fiscally optimal year to make the leap to electric mobility: the 15 % incentive will remain in effect, but only until December 31.