This tax credit is equal to 75% of the expenditure for the acquisition and installation of the charging system(s) and is capped at €300 per piece of equipment. (GoranH/Pixabay)
The tax credit for charging systems for electric vehicles has been extended until December 31, 2025. It allows taxpayers, whether owners or tenants, to benefit from aid of up to 300 euros for the purchase and installation of a charging system in a main or secondary residence. However, this credit applies within certain limits.
Taxpayers wishing to install a charging station for electric vehicles can benefit from the tax credit for charging systems for electric vehicles since 2021. If it were to disappear at the end of the year, the finance law for 2023 extended this advantage until December 31, 2025, reports the consumer association
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A more open device
This tax benefit is available to all taxpayers, regardless of their income level. Unlike the energy transition tax credit (CITE), which only concerned owners for their main residence, the system introduced in 2021 also concerns tenants or people occupying housing free of charge. It is also possible to benefit from this advantage for one of its secondary residences, except if this property is a seasonally rented property.
In concrete terms, this tax credit is equal to 75% of the expenditure for the acquisition and installation of the charging system(s) and is capped at €300 per piece of equipment. This tax benefit is then taken into account for the calculation of income tax for the year of payment of the final invoice. Any excess is refundable and this benefit is subject to the overall cap on tax benefits.
Several limits
However, the tax credit applies within certain limits and under certain conditions. First of all, it is only granted for one charging system per dwelling (therefore two at most with the secondary residence). This number is doubled if it is a household made up of married or PACS people and subject to joint taxation. This limit applies to the entire 2021-2025 period. However, it is possible to benefit once more from the tax credit in the event of a change of main residence.
In addition, to benefit from this advantage, it is necessary to call on a professional to buy and install the equipment. The invoice must then include a certain number of mandatory information and must be kept in case of control by the tax authorities. Similarly, the charging system must comply with certain standards, including a socket that meets the NF-EN 62196-2 standard.