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Form 100. Personal Income Tax Return 2023

10.14.11. Purchasing new electric vehicles

Amount

15% of the amounts paid in the tax period for the acquisition of new electric vehicles.

This deduction may only be applied to one vehicle per person and in the tax period in which the vehicle whose acquisition generates the right to apply the deduction is registered.

Requirements

  • These must be vehicles not used for the purchaser's economic activities.

  • The purchase price of the vehicle cannot exceed 50,000 euros.

  • Vehicles must belong to one of the following categories:

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

    2. Vans or light trucks N1 , vehicles for the transport of goods whose maximum mass does not exceed 3.5 tonnes.

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

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

    5. Light quadricycles L6e , with an empty mass equal to or less than 350 kg. not including the mass of the battery, with a maximum speed of 45 km/h and continuous nominal power not exceeding 4 KW.

    6. Heavy quadricycles L7e , with an empty mass equal to or less than 400 kg. (550 if intended for the transport of goods) not including the mass of the battery, with a nominal continuous power equal to or less than 15 KW.

    7. L3e motorcycles , two-wheeled vehicles without a sidecar with an engine displacement greater than 50 cm. cubic and/or with a maximum speed greater than 45 km/h.

    8. Category L5e , Three-wheeled symmetrical vehicles with an engine displacement greater than 50 cm. cubic and/or, with a maximum speed greater than 45 km/h.

    9. Electric motor-assisted pedal bicycles.

  • When the purchased vehicle belongs to the categories M and N , listed above, it must be one of the following:

    • Electric vehicles powered by internal combustion engines that can use approved alternative fossil fuels such as LPG/autogas, CNG Compressed natural gas, LNG/Liquefied natural gas or gasoline-gas bifuel.

    • Pure electric BEV

    • REEV extended-range electric vehicles, powered entirely by electric motors.

  • When the purchased vehicle belongs to categories L and electric bicycles they must be powered exclusively by electric motors and be approved as electric vehicles:

    • Categories L3e and L5e must have lithium batteries with a power equal to or greater than 3 KW/h and a minimum range of 70 kilometres.

    • Pedal-assisted bicycles must have standard lithium batteries.

Maximum deduction base

The maximum deductible amount per declaration will be 300 euros for vehicles included in sections 1 to 8 and 225 euros for bicycles with electric motor assisted pedaling.

Completion

Within each category, you must include the amount paid for the purchase of the vehicle.