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Form 100. 2019 Personal Income Tax return

10,14,10. For the acquisition of new electric vehicles

The taxpayer may deduct 15% of the amounts paid in the tax period for the acquisition of new electric vehicles.

Only the purchaser listed in the document justifying the purchase may have the right to the deduction.

Requirements

  • These vehicles must not be used for the purposes of the buyer's economic activities.
  • The vehicle's acquisition amount cannot exceed 50,000 euros.
  • Vehicles must belong to one of the following categories:

    1. M1, vehicles designed and manufactured for the transport of people, which have, in addition to the driver's seat, up to a maximum of 8 places.

    2. N1 light trucks or wagons, vehicles for transporting goods whose maximum mass is not more than 3.5 tonnes.

    3. L1e mopeds, two-wheeled vehicles with a maximum speed of 45 km/h and a rated continuous power not exceeding 4 KW.

    4. L2e Tricycles, three-wheel vehicles with a maximum speed of 45 km/h and a rated continuous power not exceeding 4 KW.

    5.  L6e light quadricycles, with a vacuum mass of 350 kg or less. Not including battery mass, with a maximum speed of 45 km/h and a nominal continuous power not exceeding 4 KW.

    6. L7e heavy quadricycles, with a vacuum mass of 400 kg or less. (550 If it is intended for the transport of goods) without including the battery mass, with a continuous nominal power or less than 15 KW.

    7. L3e Motorcycles, two-wheeled vehicles without sidecar with a engine capacity exceeding 50 cm. Cubic, y/or, with a maximum speed exceeding 45 km/h.

    8. Category L5e, vehicles with a cylinder engine greater than 50 cm. Cubic and/or, with a maximum speed exceeding 45 km/h.

    9. Pedal bikes assisted by an electric motor.

  • When the vehicle purchased belongs to the categories M and N, previously operated, it must be one of the following vehicles:
    1. Electric vehicles powered by internal combustion engines that can use alternative fossil fuels approved such as LPG/CNG, compressed natural gas, LNG/liquefied natural gas or diesel oil.
    2. Pure BEV electrical
    3. REEV extended range electrical, fully powered by electric motors.
  • When the vehicle purchased belongs to the L and electric bikes categories, they must be powered exclusively by electric motors and must be approved as electric vehicles:
    • Categories L3e and L5e must have lithium batteries with a power of 3 KW/h and a minimum autonomy of 70 kilometres.
    • Assisted pedalling bikes must have standardised lithium batteries.

Maximum deduction base

The deduction base will be the amount of the acquisition and may not exceed the following limits:

  • Categories M1 and N1: 50,000 Euros.
  • Categories L1e and L2e: 5,000 Euros.
  • Categories L3e and L5e: 10,000 euros.
  • Categories L6e and L7e: 15,000 Euros.
  • Assisted pedaling bikes: 1,500 euros.

Completion

It must include, within each category, the amount paid for the purchase of the vehicle.