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Form 100. Personal Income Tax Return 2023

10.15.30. For the acquisition of new vehicles belonging to the categories included in Order 5/2020, of June 8

Amount

10% of the amounts allocated by the taxpayer during the tax period to the acquisition of new vehicles belonging to the categories included in Order 5/2020, of June 8, of the Ministry of Territorial Policy, Public Works and Mobility, by which the regulatory bases for the granting of subsidies for the acquisition or electrification of urban bicycles and personal electric mobility vehicles are approved.

Requirements and conditions

  • In each tax period, the taxpayer may deduct the amounts used to purchase a single vehicle.

  • The deduction is applicable to the purchase of electric bicycles, conventional bicycles, electric VMPs and bicycle electrification kits.

  • The deduction will be applicable to vehicles that would not have been entitled to receive aid because their purchase exceeded the maximum amounts eligible for subsidy provided for in the aforementioned Order, although these amounts will serve as a reference for the base limit of the deduction.

    These amounts are: 1,400 euros for electric bicycles, 500 or 700 euros for conventional bicycles (if they are family bicycles with a cargo element for transporting children), 600 euros for electrification kits and 450 euros for electric VMPs.

  • The deduction is conditional on the delivery of the monetary amounts derived from the act or legal transaction that gives the right to apply them being made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions.

  • The sum of the general taxable base and the savings taxable base may not exceed 30,000 euros in individual taxation, or 47,000 euros in joint taxation.

Maximum deduction base

The maximum base of the deduction will be constituted by the maximum amount eligible for subsidy for each type of vehicle, in accordance with the aforementioned Order 5/2020, of June 8, increased by 10 %, from which the part of the acquisition financed with subsidies or public aid will be excluded.

If there is more than one taxpayer entitled to apply the deduction on the same vehicle, the maximum base will be prorated among them.

Limit

The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 27,000 euros in individual taxation, or less than 44,000 euros in joint taxation.

When the sum of the general taxable base and the savings taxable base is between 27,000 and 30,000 euros in individual taxation, or between 44,000 and 47,000 euros in joint taxation, the deduction amounts and limits will be as follows:

  1. In individual taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 27,000).

  2. In joint taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 44,000).

Completion

In the box corresponding to the vehicle category, enter the amount allocated to the purchase (excluding the part of the purchase financed with subsidies or public aid) and the number of people entitled to the deduction.