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Practical Income Manual 2022.

Purchasing new electric vehicles

Regulations: Art. 32.7 Law 10/2017, of October 27, which consolidates the legal provisions of the Autonomous Community of La Rioja regarding own taxes and assigned taxes

Deduction amount

15 percent of the amounts paid in the tax period for the acquisition of new electric vehicles as long as it corresponds to one of the related categories next.

Only the purchaser who appears in the document justifying the purchase will be entitled to the deduction.

Note: This deduction applied for the acquisition of a vehicle per person and in the tax period in which the vehicle whose acquisition generates the right is registered. to apply the deduction.

Requirements and other conditions for the application of the deduction

  • These must be vehicles not used for professional or business activities of the acquirer.

  • The purchase price of the vehicle cannot exceed 50,000 euros .

  • Vehicles must belong to one of the following categories defined in Directive 2007/46/ EC of the Parliament and of the Council, of 5 September 2007, and in the Regulation ( EU ) 168/2013 of Parliament and of the Council of 15 January 2013:

    Note: Please note, with respect to categories M1 and N1, that Directive 2007/46/EC of the Parliament and of the Council of 5 September 2007 has been repealed by Regulation (EU) 2018/858 of the European Parliament and of the Council, May 30, 2018 .

    1. M1 passenger cars: Motor vehicles designed and manufactured mainly for the transport of people and their luggage, which have, in addition to the driver's seat, a maximum of eight seats.

    2. Vans or light trucks N1: Motor vehicles designed and manufactured mainly for the transport of goods whose maximum mass does not exceed 3.5 tonnes.

    3. L1e mopeds: Two-wheeled vehicles with a maximum construction speed of no more than 45 km/h and rated continuous power no more than 4 kW.

    4. L2e tricycles: Three-wheeled vehicles with a maximum construction speed of no more than 45 km/h and rated continuous power no more than 4 kW.

    5. L6e light quadricycles: Light quadricycles whose empty mass is less than or equal to 350 kg, not including the mass of the batteries, whose maximum speed by construction is less than or equal to 45 km/h, and maximum power less than or equal to 4 kW.

    6. L7e heavy quadricycles : Quadricycles whose empty mass is less than or equal to 400 kg (550 kg for vehicles intended for the transport of goods), not including the mass of the batteries, and a maximum power less than or equal to 15 kW.

    7. L3e Motorcycles: Two-wheeled vehicles without sidecar with an engine displacement greater than 50 cm³ and/or with a maximum design speed greater than 45 km/h.

    8. L5e category: Vehicles with three symmetrical wheels with an engine displacement greater than 50 cm³ and/or with a maximum design speed greater than 45 km/h.

    9. Pedal bicycles assisted by electric motor.

  • When the vehicle purchased belongs to the categories M and N (Passenger cars M1 and Vans or light trucks N1) it must be one of the following types of electric vehicles:

    1. Vehicles powered by internal combustion engines that can use approved alternative fossil fuels such as LPG /Autogas, Compressed Natural Gas (CNG), Liquefied Natural Gas (LNG) or bifuel gasoline gas.

    2. Pure electric (BEV).

    3. Extended Range Electric (REEV), powered entirely by electric motors.

  • When the vehicle purchased belongs to the L categories and electric bicycles, they must be powered exclusively by electric motors, and be approved as electric vehicles.

    Besides:

    • electric motorcycles (categories L3e and L5e) must have lithium batteries with a power equal to or greater than 3 kW/h and a minimum range in electric mode of 70 km.

    • pedal bicycles assisted by an electric motor must have lithium batteries and comply with the requirements of the harmonized standards that are applicable and in particular the UNE-EN 15194:2009 Standard.

Maximum limit

The maximum deductible amount per declaration will be:

  • 300 euros for the vehicles indicated in the previous section except pedal-assisted bicycles with an electric motor.

  • 225 euros electric motor-assisted pedal bicycles

Note: Please note that the total deduction applied in the declaration (joint or individual) cannot exceed the maximum limit established for the category of vehicle in question. When each of the spouses has acquired a vehicle of a different category (pedal bicycles assisted by an electric motor and others), the maximum deductible amount in the joint declaration may not exceed 300 euros.