EV-charging garage property-tax relief
Property-tax payers with approved electric-vehicle charging in qualifying garages can reduce the garage’s property-tax bill by 50%, or the main property’s bill by 20% when the garage is its annex.
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The incentive reduces IBI, the municipal property tax, for qualifying parking properties in Logroño where approved electric-vehicle charging points have been installed. The 50% reduction applies to the garage property’s IBI liability. If the parking space is an annex to a main property and has no separate cadastral reference, the reduction is 20% of the main property’s IBI liability. These percentages apply to tax due, rather than installation costs.
Once granted, the relief normally carries forward without a new application while the circumstances and applicable rules remain unchanged. You must report relevant changes to the authority that granted it. Changes in the rules can change your entitlement.
Eligibility
- You must be the taxpayer liable for IBI on the qualifying property in Logroño. Taxpayers can be individuals, legal entities or taxable estates, shared-property entities and other qualifying entities without separate legal personality.
- The cadastral certificate must show that the property is intended for parking, predominantly classified as warehouse/parking use, and comprises one parking space. If one cadastral reference covers several spaces, every space must have an approved charging point. A parking annex without its own cadastral reference uses the 20% reduction on the main property.
- The installed charging equipment must have approval from the competent administration. You need an electrical installation certificate registered and stamped by the competent body, plus a detailed installation invoice naming the IBI taxpayer and identifying the charger model and type, installation date and location.
- Every taxpayer for the property must be up to date with all tax obligations to Ayuntamiento de Logroño when applying and at each later annual tax accrual, regardless of whose name appears on the bill.
- Keep the reduced tax debt out of the enforcement period that starts when payment is overdue. If it enters enforcement, the council pursues that debt and also charges back the amount of relief, initially for payment within the ordinary payment period.
How to apply
- Status
- Løpende søknader
- Vilkår for søknadsrunden
- File in January–February for effect in that tax year; later requests take effect in the following year. Relief is not retroactive.[^c5][^c6]
Complete Modelo 245 with the taxpayer’s details and the property’s cadastral reference. Include the required installation approval, registered and stamped electrical certificate and detailed invoice, and the declaration that the taxpayer has no debts to the council. A representative must provide proof of authority using Modelo H-02.
Submit the request to Ayuntamiento de Logroño’s Tesorería y Gestión Tributaria through a permitted administrative register. The rules allow the municipal electronic register and other public electronic registers, registry assistance offices, regulated postal filing and Spanish diplomatic or consular offices abroad. The municipal tax office is available at https://ovt.logrono.es/.
You can file throughout the year. January–February requests take effect in that tax year unless a specific rule states otherwise; requests filed later take effect in the following year. Relief is not retroactive. Under the current rules, an eligible October 2026 filing is therefore for 2027 tax effects, subject to the rules applicable to that award.
If the council requests corrections to an incomplete application, you have ten days to supply them; otherwise it treats the application as withdrawn. The decision period is six months from receipt in the municipal entry register, including when you file through another permitted register. No decision within that period means the request is rejected.