10.14.24. For the acquisition of certain new electric vehicles
Amount
He 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
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These must be vehicles not used for the purchaser's economic activities.
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The purchase price of the vehicle cannot exceed 50,000 euros.
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Vehicles must belong to one of the following categories:
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Vans or light trucks N1 , vehicles for the transport of goods whose maximum mass does not exceed 3.5 tonnes.
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L1e Mopeds,two-wheeled vehicles with a maximum speed of 45 km/h and a continuous rated power not exceeding 4 KW.
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L2e Tricycles , three-wheeled vehicles with a maximum speed of 45 km/h and nominal continuous power not exceeding 4 KW.
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Electric motor-assisted pedal bicycles.
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When the vehicle purchased belongs to category N, it must be one of the following types:
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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.
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Pure electric BEV
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REEV extended-range electric vehicles, powered entirely by electric motors.
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When the vehicle purchased belongs to categories L and electric bicycles, they must be powered exclusively by electric motors and be approved as electric vehicles.
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Electric motor-assisted pedal bicycles must have lithium batteries and comply with the requirements of the applicable harmonized standards, and in particular Standard UNE-EN 15194:2009.
Maximum deduction limit
The maximum deductible amount per declaration will be 300 euros, except for electric motor-assisted pedal bicycles, which will be 225 euros.
Completion
Within each category, you must include the amount paid for the purchase of the vehicle.
The amount of this deduction will be reflected in the other deductions box.