Can the tax incentives also be used for electric vehicle charging infrastructure?

A deduction of 50% of the incurred costs is permitted for the provision and installation of electric vehicle charging infrastructure, up to a maximum of €3,000, to be distributed between the eligible beneficiaries in 10 equal annual payments.

Providing the installation of the electric vehicle charging infrastructure satisfies the requirements set out in the “Rilancio" (“Relaunch”) Legislative Decree, i.e. it has been installed together with the installation of thermal cladding or the replacement of the heating system and with an improvement in the energy rating of the building of at least 2 rating levels or the achievement of the highest possible energy rating, it's possible to benefit from the increased incentive of 110% to be distributed between the eligible beneficiaries in 5 equal annual payments.

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