Practical regulations
Managing the tax break for EV charging points
Installing electric vehicle charging points in the common areas of a building is an increasingly frequent request at owners' meetings, encouraged by a dedicated tax break under Italian law. Managing it well requires attention on several fronts: classifying the work correctly under the reduced voting quorum set out in Article 1120 of the Italian Civil Code, splitting costs fairly between owners who use the charging point and those who do not, and keeping invoices, minutes and technical documents organized so the tax break can actually be claimed in the tax return. This guide walks through how to set the process up so the building manager can run it smoothly, with a focus on transparency toward the assembly.
The assembly vote and the required quorum
Article 1120, second paragraph, of the Italian Civil Code expressly lists infrastructure for electric vehicle charging among the improvements that benefit from a reduced quorum: the resolution is valid with a majority of those present representing at least one third of the building's value. This is markedly lower than the quorum required for ordinary improvements, reflecting the legislator's intent to encourage this kind of work.
It is still worth phrasing the agenda item clearly, distinguishing between a centralized system for shared use and simple groundwork that later allows individual owners to install a charging point at their own expense in their own parking spot. The two scenarios follow different cost sharing rules and should be recorded separately in the minutes to avoid disputes later on.
Splitting the costs among owners
If the installation benefits all owners, for example groundwork or dedicated electrical lines in common areas, the cost is split according to the general ownership shares, unless the assembly agrees otherwise. If a charging point is installed for the exclusive use of one or more owners who want to charge their own vehicle, the cost of the connection and the equipment itself falls on the owners who benefit directly, while work on common areas needed to route cabling can remain a shared cost if the assembly resolves so.
Three separate cost categories should be kept distinct in the accounts: work on common areas, such as cable ducts or upgrading the building's electrical panel and its available power, the cost of the individual charging point and its connection, and ongoing running costs such as the electricity consumed, often measured through a dedicated meter so the actual consumption is billed to the owner who is charging their vehicle.
Documentation needed for the tax break
To claim the tax break in the annual tax return, it is necessary to keep, in order: the assembly resolution authorizing the work with the applicable quorum, the installer's estimate or itemized cost breakdown, invoices issued to the building or to the individual owner depending on who pays, proof of traceable payments and, where required for the type of work, the notification to ENEA for interventions subject to that requirement.
The building manager plays a key role in keeping this documentation available to owners who need it for their own tax return. An organized digital archive, with documents filed by project and linked to the relevant resolution, prevents an owner from being left without the necessary paperwork at filing time. A management platform such as AmministraPro allows invoices, resolutions and technical documents to be filed in a single digital folder for each project, so they can be retrieved quickly on request.
Technical checks before the vote
Before bringing the item to the assembly, it is useful to have a technician verify the power available at the building's electricity meter and the adequacy of the existing electrical system, in line with the applicable technical standards for electrical systems (the UNI 10801 standard concerns elevator maintenance and should not be confused with the CEI standards applicable to electrical systems and charging infrastructure). A preliminary technical report attached to the meeting notice allows the assembly to vote on costs and feasibility with full information.
It is also worth considering whether the project requires a charge management system that prevents overloads when several vehicles are charging at the same time, an aspect that adds to the cost but protects the building's electrical system as a whole.
Frequently asked questions
Can an owner install a charging point without asking the assembly for permission?
An owner can request installation at their own expense in their own parking spot, but must notify the building manager, who brings it to the assembly: if the installation requires use of common areas, such as cable ducts or the building's electricity meter, the assembly can only impose alternative arrangements that are less burdensome for other owners, without being able to refuse the installation itself, consistent with the purpose of the reduced quorum under Article 1120 of the Civil Code.
Who pays for the electricity consumed when charging a vehicle?
The cost of the electricity consumed for charging is borne by the owner who uses the charging point, not by the building as a whole: it is therefore advisable to install a dedicated meter or a measuring system that allows the actual consumption to be billed to the individual owner who benefits, keeping it separate from general building expenses.
Does the vote for EV charging points require the same quorum as other improvements?
No, Article 1120 of the Italian Civil Code sets a specific reduced quorum for electric vehicle charging infrastructure: a majority of those present representing at least one third of the building's value, lower than the quorum required for other costly or non-essential improvements.
What documents are needed to claim the tax break on a charging point?
You need the assembly resolution authorizing the work, invoices issued to whoever pays with proof of a traceable payment, the installer's estimate or itemized cost breakdown and, if required for that type of work, the notification to ENEA. Keeping these documents organized, for example with the help of building management software, makes them easier to retrieve at tax filing time.
How should common costs be kept separate from an individual owner's costs in the accounts?
It is good practice to open a dedicated line item in the building's accounts for the project, separating work on common areas, shared according to ownership shares or the assembly's agreement, from the cost of the individual charging point and its connection, borne exclusively by the owner who benefits. A platform such as AmministraPro makes it possible to keep these categories distinct and produce clear statements for the assembly.
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