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Abbreviated form of legal source(s)
Loi de finances 2021
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Summary
This measure is a tax credit of 75% of the amount spent on the installation of an electric vehicle charging station, up to a limit of €300 per charging system.
This tax credit is aimed at reducing part of the cost of installing a charging station via the income tax return. The payment of the charging station tax credit takes place in the year following the installation, the invoice being proof of this. -
Addressees
Owners, renters, or free-of-charge occupants. The benefit of the tax credit is limited, for the same property, to a single system of charges for a single, widowed or divorced person and to two systems for a couple subject to joint taxation.
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Competent authority
Tax office ("Direction Générale des Finances Publiques")