The "Rilancio" (“Relaunch”) Legislative Decree of 19 May 2020 offers the option to access a tax deduction of 110% for costs incurred when creating a private charging station.

In order to be eligible to access the incentive, the work must be carried out together with the interventi trainanti “driver upgrades” (thermal cladding, replacement of heating systems) in residential apartment buildings and single-family homes, when the latter are classified as the owner’s principal residence.

Applicants with the eligible requisites, when directly using the deduction, may choose one of the following options:

  • A contribution, in the form of a discount on the cost of the work for a maximum amount that is equal to the amount owed, which will be advanced by the supplier who carried out the work and who will recover it as tax credit, with the option of transferring the credit later to other third parties;
  • To transform the cost incurred into tax credit with the option of transferring the credit later to other third parties;

The costs incurred between 1/07/2020 and 31/12/2021 may be detracted from IRPEF (income tax) or IRES (corporation tax) payments in five equal annual amounts.

At present, according to the clarifications available, an IRES (corporation tax) deduction is permitted only for upgrades on apartment buildings, when the building in question is liable to IRES tax.

There is no change to the dispositions outlined in the 2019 Legge di Bilancio (Budget Law) and subsequent modifications and integrations which regulate the tax deduction of 50% for the purchase and installation of charging structures for electric vehicles.

The deduction may also be applied to the starting costs relative to the request for additional power (for a maximum of 7 kW) and for the costs that result directly from the work (e.g. the connection fee). The incentive can also be applied to the documented costs incurred for work on the communal parts of the apartment building.

The costs incurred between 1/03/2019 to 31/12/2021 can be deducted from IRPEF (income tax) or IRES (corporation tax) payments in 10 equal annual amounts.

For the 50% incentive and the 110% incentive, the deduction is calculated on a total of incurred costs that may not exceed €3,000.

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