For the purchase of unassisted pedal cycles

Regulations: Art. 32.13 Law 10/2017, of October 27, consolidating the legal provisions of the Autonomous Community of La Rioja regarding own taxes and transferred taxes

Amount and limit of the deduction

• 15% of the value of purchases of non-assisted pedal bicycles.

• Maximum limits:

  • 50 euros per vehicle and, in turn,

  • 2 vehicles per family unit.

Requirements for applying the deduction

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

  Therefore, the deduction may only be applied by the person or persons in whose name the invoice is issued, with the exception indicated in the following point. When there is more than one invoice holder, the amount paid and the maximum deduction limit per vehicle will be prorated among them.

• In the case of married couples under community property regime who file individual returns, the amount of the deduction will prorated equally.

  In this case, even if only one of the spouses is the holder of the invoice, both the deduction limit (50 euros) and the amount paid will be attributed to both spouses in equal parts.