Since last year, owners of an electric car who have had a charging station installed in their home can benefit from a tax credit equal to 75% of the amount of the expenditure. This benefit concerns owners but also tenants and occupants free of charge.
In 2022, the State decided to give a little boost to people who own an electric car. Since last year, they have benefited from a tax credit for the installation of a charging station in their home, equal to 75% of the amount of expenses (acquisition and installation), within the limit of 300 euros per device pos.
This measure concerns all installations carried out between January 1, 2021 and December 31, 2025. All taxpayers domiciled in France, whether they are owners, tenants or housed free of charge, can benefit from it. Similarly, this tax credit applies both to main residences than to second homes, located in metropolitan departments and overseas departments. Please note, however: a second home used for rental, even seasonal, is excluded from this system.
The date to take into account for the tax credit is payment of the expense to the company that invoiced the work (for condominiums, it is the date of final payment for the work that is taken into account, and not that of the call(s) for funds). Thus, a taxpayer who had an electric charging station installed in December 2022 but who paid the bill in January 2023 will only be able to declare the expenses giving rise to the tax credit in the spring of 2024, at the time of the declaration of income for 2023.
Up to four installations
This benefit is limited a single charging system per person and per accommodation. A couple with a second home can benefit from this for the installation of four terminals. note that in the event of a move, a new tax credit may be granted for the new accommodation.
To benefit from it, taxpayers must declare the amount of expenses incurred when filing their tax return, using form 2042 RICI, to the boxes 7ZQ / 7ZR for the main residence and at the huts 7ZS / 7ZT for secondary residence.
Replace the CITE
If this device is more suitable for individual houses, people living in collective housing can also benefit from it. Each resident receives assistance calculated on the share of expenses actually incurred.
Until then, only owners could benefit from assistance for the installation of an electric vehicle charging system. It was the energy transition tax credit (CITE), but it has been replaced by MaPrimeRnov’, which now only concerns housing improvement expenses.