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Practical Income Manual 2021.

For the purchase of unassisted pedal cycles

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

Amount and limit of the deduction

  • 15 percent of the amount of purchases of unassisted 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 conditional on its documentary justification through the corresponding invoice .

    Therefore, the deduction can only be applied by the person or parties in whose name the invoice is issued, with the exception that we indicate 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 between them.

  • In the case of married couples who file individual returns, the amount of the deduction will be prorated in equal parts.

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