More and more French people are tempted by an electric or hybrid car. For obvious environmental reasons on the one hand, but also in order to make savings on their energy expenditure.
Most of them choose to install the charging station of their vehicle at their home for better comfort in particular, especially since it is very easy today for an individual to equip himself with such charging systems. . In order to encourage the acquisition of clean vehicles, the public authorities have set up aid schemes to finance the purchase and installation of charging stations at home. Whether you live in a private house, an apartment building or whether you want to equip your second home with a charging system for your electric vehicle, you can benefit from a tax credit and, for residents of condominiums, from a bonus from the Association for the development of electric mobility Avere-France.
A tax credit for individuals who install a charging station in their main or secondary residence…
Are you the owner, tenant or occupant free of charge of a single-family home as your main residence and are you purchasing a charging station to charge your electric or hybrid vehicle at home? Note that you can benefit from assistance to finance its purchase and installation, which must be carried out by an approved professional.
This is a tax credit intended to cover part of the expenditure incurred in this area since 1is January 2021, until December 31, 2023, to install a charging station at home, a solution adopted by a large number of owners of electric vehicles. These expenses are understood to be those relating to the purchase and installation of the charging system.
This tax credit is equal to 75% of the amount of expenses incurred and actually paid for the acquisition and installation of a charging station, up to a limit of 300 euros per charging system installed. On the other hand, this financial aid is not subject to any income condition.
If the tax credit granted for the purchase and installation of a charging station exceeds the amount of tax due, the excess is paid to the taxpayer.
Note: this aid also concerns since the finance law for 2021 individuals who install a charging station in their second home.
The conditions for benefiting from this tax credit
In addition to having to be the main occupant of a dwelling or the owner of a secondary residence, the tax credit intended to finance the acquisition of a charging station is reserved for households domiciled in France for tax purposes, i.e. those whose home is in France, those who exercise a main professional activity in France and those who make their main investments in France.
For single people, the tax credit is limited to the installation of a single charging station per dwelling. For a couple, provided they are subject to joint taxation, this limit is increased to 2 charging systems.
On the other hand, with regard to the installation of charging stations in a second home, the tax authorities limit this tax credit to such a residence per taxpayer.
To be entitled to this financial assistance in the form of a tax credit, the charging station must meet certain conditions. The equipment must, in fact, comply with standard NF EN 62196-2 which concerns the mandatory characteristics of power sockets and the requirements defined in terms of configuration of charging points by a decree of January 12, 2017.
Note: the financial assistance takes a slightly different form and mainly meets other conditions for expenses incurred and paid for charging stations between 1is January and December 31, 2020. In this case, the individual who has purchased and installed a charging station can benefit under conditions from another device, the tax credit for energy transition (CITE). The latter, the amount of which is a maximum of 75% of the expenses incurred, concerns the occupants of a main dwelling completed more than 2 years ago on the date of the installation of the charging system.
How to benefit from these tax credits?
To benefit from the tax credit in force since 1is January 2021, individuals who have purchased and installed a charging station at their home will have to declare to the tax authorities in 2022 the expenses they incurred in 2021. It is advisable to keep all the supporting documents for these expenses ( purchase invoice for the charging station, invoice from the professional responsible for installing it) as they may be required by the tax authorities.
With regard to the beneficiaries of the CITE, in the same way, their expenses related to the acquisition of a charging station must be declared in 2022 under the declaration of income for 2021 which will take place from the month of April 2022.
… can be combined with assistance from the “Advenir” program for residents of collective housing
The tax credit that residents of single-family homes who install a charging station, for example in their garage, can benefit from also applies to residents of an apartment building who equip their parking space with such equipment.
In addition to a tax credit, they may also be eligible for the “ADVENIR” program, more specifically for the “Aide Solution Individuelle” of the ADVENIR program, a financing mechanism for electric vehicle charging infrastructure in France dedicated including collective residential.
This program allows the owner or occupant of a condominium to receive financial assistance in the form of a bonus to install one or more charging stations in their dedicated parking space.
The ADVENIR bonus covers 50% of the costs of purchasing and installing a charging station under these conditions, up to a limit of 960 euros excluding tax per charging device. To benefit from it, the eligible individual must make the request on the dedicated platform mon.advenir.mobi.
Technical conditions are required to benefit from this bonus. The authorized charging power must be between 2.2 and 22 kw. The socket that connects the charging station to the electrical panel must be of the T2S or E/F type and a power limitation device must be installed. The charging station can be connected to the electrical network in several ways: via a dedicated delivery point or shared between several charging points, or directly to a general low voltage switchboard (TGBT). On the other hand, the charging station must comply with the electrical safety standards in force and be subject to the issuance of a certificate of conformity by an approved body, and a branch circuit breaker with NF marking must be installed for each point. charging. Finally, the installation of a charging station with a power equal to or greater than 3.7 kW must be carried out by a qualified and approved professional.
It should also be noted that the charging stations that benefit from an ADVENIR bonus must be subject to data collection according to a strict protocol for the protection of the personal data of its owner. A measure that allows the ADVENIR program “ to measure the real impact of these devices on the carbon emissions linked to the production of electricity and on the electricity distribution network “, as indicated by the Association for the development of electric mobility Avere-France in charge of this support system for the purchase and installation of charging stations.