10.14.16. For the purchase of unassisted pedal cycles

Amount

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

Requirements and conditions

• The practice of this deduction will be conditional on its documentary justification through the corresponding invoice.

  The deduction can only be applied by the person in whose name the invoice is issued, except in the cases of marriages in community property, in which case, both the limit of the deduction and the amount paid will be attributed to both spouses in equal shares.

• In the case of married couples who file individual declarations, the amount of deductions will be prorated 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.