The extension of the tax credit on private electric charging stations is one of the few Senate proposals retained by the government in its text of the finance law for 2023 following the new use of article 49.3, yesterday afternoon, by Prime Minister Elisabeth Borne. In the absence of an absolute majority in the Assembly, the Prime Minister thus preferred to shorten the debates by once again engaging the responsibility of her government on the first part (revenues) of the 2023 budget which will not be discussed in the Assembly. national in second reading.
two more years
To return to the income tax credit for expenditure on the acquisition and installation of charging systems for electric vehicles, it is currently scheduled until December 31, 2023 within the limit of €300 per charging system, but the senators have proposed to extend it until December 31, 2025, while providing for the submission of an evaluation report before September 30, 2025. The government has therefore declared itself in favor of these measures by adopting a new article 4 bis C in this PLF 2023.
Valid for the main residence and the first secondary residence
This tax credit is available for housing which taxpayers own, rent or occupy free of charge and which they assign to their main home or to their secondary residence (within the limit of one secondary residence per taxpayer). The expenses must be the subject of an invoice by the company which supplies and installs the charging systems or which uses another company, within the framework of a subcontracting contract, to realize them.
The benefit of the tax credit is limited, for the same dwelling, to a single system of support for a single, widowed or divorced person and to two systems for a couple subject to joint taxation. Note that the average cost of a charging system is estimated at just over €1,000 depending on its power.