{"id":34860,"date":"2024-05-21T08:00:04","date_gmt":"2024-05-21T08:00:04","guid":{"rendered":"https:\/\/www.amatimmobiliaris.com\/w\/?p=34860"},"modified":"2024-05-21T15:15:05","modified_gmt":"2024-05-21T15:15:05","slug":"charging-point-in-communal-garages-2","status":"publish","type":"post","link":"https:\/\/www.amatimmobiliaris.com\/w\/en\/2024\/05\/charging-point-in-communal-garages-2\/","title":{"rendered":"Charging Point in Communal Garages"},"content":{"rendered":"

Do you know the benefits of deducting electric vehicle chargers on your tax return?<\/h2>\n

 <\/p>\n

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

Thus, taxpayers will be able to deduct 15% of the amounts paid from June 30, 2023, to December 31, 2024<\/strong> 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.<\/p>\n

When is the deduction applied?<\/b><\/strong><\/span><\/h5>\n

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.<\/p>\n

Other aspects of the deduction that need to be taken into account<\/strong> are:<\/p>\n