The Executive has launched the Plan Auto+, a new incentive program to promote electric mobility, replacing the previous Plan Moves III. The subsidies are primarily aimed at the acquisition of vehicles with a ZERO emissions label.
For self-employed individuals and companies, aid for purchasing electric vehicles can reach up to €12,000, while self-employed individuals can receive €4,500. The program differentiates between individuals and economic entities.
Individuals who install a charging point on their property, not used for economic activity, can benefit from a state deduction of 15% on personal income tax (IRPF). This tax advantage, extended until December 31, 2026, has a maximum annual base of €4,000, resulting in a maximum tax saving of €600.
The deduction covers costs for equipment, materials, installation, and necessary works, provided the corresponding electrical authorizations are obtained.
In the case of homeowners' associations opting for a joint installation of pre-installations for chargers, the individual IRPF deduction does not apply directly. These associations must consult regional calls and municipal ordinances. The previous MOVES III Plan included subsidies of up to 70% (or 80% in small municipalities) for private and community charging infrastructure.
Additionally, homeowners' associations can explore municipal bonuses on property tax (IBI) or construction tax (ICIO), which vary by each town hall. It is recommended to verify these three avenues: individual deduction, regional aid, and municipal bonuses, before approving a special levy.
