10.14.16. For the purchase of unassisted pedal cycles

Amount of deduction

15% of the amount paid for the purchase of non-assisted pedal bicycles with a maximum of 50 euros per vehicle and, in turn, of 2 vehicles per family unit.

In the case of married couples under a community property regime who file separate tax returns, the amount of the deductions will be prorated equally.

The application of this deduction will be subject to documentary justification by means of the corresponding invoice. The deduction may only be applied by the person in whose name the invoice is issued, except in the case of married couples with community property, in which case both the limit of the deduction and the amount paid will be attributed to both spouses in equal parts.

Completion

It will indicate for each of the vehicles:

• the amount paid that gives the right to the deduction
• the number of people entitled to it