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Practical Income Manual 2020.

For amounts from public aid granted by the Generalitat under Order 5/2020, of June 8, for the acquisition or electrification of urban bicycles and electric personal mobility vehicles

Regulations: Letter b) of Additional Provision 17 Law 13/1997, of December 23, which regulates the regional section of the personal income tax and other transferred taxes, of the Valencian Community.

Deduction amount

The amount that results from applying the average rate of regional general tax on the amount of the amounts from the public aid granted.

The deduction will be applicable only to taxpayers who obtain public aid granted by the Generalitat under Order 5/2020, of June 8, of the Department of Territorial Policy, Public Works and Mobility, by which the regulatory bases are approved. for the granting of subsidies for the acquisition or electrification of urban bicycles and electric personal mobility vehicles.

See Order 5/2020 , of June 8, of the Department of Territorial Policy, Public Works and Mobility, by which the regulatory bases for the granting of subsidies for the acquisition are approved or electrification of urban bicycles and electric personal mobility vehicles (DOGV no. 8834 of 06-15-2020).