For the acquisition of new vehicles belonging to the categories included in Order 5/2020, of June 8
Regulations: Art. 4.One.y). Four and Five and Additional Provision sixteenth 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
10 percent of the amounts allocated by the taxpayer during the tax period to the acquisition of new vehicles belonging to the categories included in 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 or electrification of urban bicycles and electric personal mobility vehicles are approved
Requirements for applying the deduction

They must be new vehicles belonging to one of the following categories included in Order 5/2020, of June 8, of the Department of Territorial Policy, Public Works and Mobility, by the which approves the regulatory bases for the granting of subsidies for the acquisition or electrification of urban bicycles and electric personal mobility vehicles:

Conventional bicycles – not electrified. The bicycles to be aided must have an urban character.

Electric bikes

Urban bicycle electrification kits.

Personal Mobility Vehicles (VMP)


The deduction can only be applied by taxpayers whose sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, does not exceed the following amounts:

30,000 euros in individual declaration.

47,000 euros in joint declaration.

Note: For taxpayers who died before October 28, 2022 the sum of the general taxable base and the savings taxable base may not exceed 25,000 euros.
Basis of deduction

The deduction base is the amounts used to purchase the vehicle.

The application of the deduction is conditional on the delivery of the monetary amounts derived from the legal act or business that gives the right to its application to be made by credit or debit card , bank transfer, nominative check or deposit into accounts at credit institutions .

For tax period each taxpayer may deduct the amounts allocated to the acquisition of a single vehicle .

Only taxpayers who appear on the purchase invoice for vehicle ##
Maximum deduction base

The maximum base of the deduction will be constituted by the maximum eligible amount for each type of vehicle, in accordance with the aforementioned Order 5/2020, of June 8, increased by 10 percent , from which the part of the acquisition financed by subsidies or public aid will be excluded.
For the purposes of determining the maximum deductible amount, the amount of public aid and subsidies must be deducted from the total amount paid by the taxpayer and the result of this operation may not exceed the maximum eligible amount for each type of vehicle, in accordance with the aforementioned Order. 5/2020, June 8.
In accordance with the aforementioned Order, the typology, requirements and maximum deduction bases will be those indicated in the following table:
Typology Requirements Maximum deduction base for deceased until 10/28/2012 Maximum deduction base for the rest of the taxpayers Conventional bicycles With urban character €500 or €700 in the case of family bicycles with a loading element for child transport. €550 or €750 in the case of family bicycles with a loading element for child transport. Electric bikes  Urban bicycle, with pedal assistance, and standard equipment.
 Electric motor power less than or equal to 250 W.
 Approximate autonomy 50 km.
 Lithium ion battery, 36 V and minimum capacity of 9 Ah
 The power must be cut off when the bicycle reaches 25 km/hour, or when the person stops pedaling.
 Compliance with the UNEEN 15194:2018 standard. Cycles with Electrical Assistance. EPAC bicycles.
€1,400 €1,540 Urban bicycle electrification kits They will comply with the limitations indicated for electric bicycles. €600 €660 Personal Mobility Vehicles (VMP)  Maximum speed 25 km/hour
 Minimum autonomy 30 km.
 Lithium ion battery, minimum capacity of 7.8 Ah
€450 €495 Attention : Please note that the deduction will be applicable to vehicles listed in Order 5/2020, of June 8, although they would not have been entitled to obtain aid for exceeding the purchase price of the maximum eligible amounts provided for in the aforementioned order, although these Amounts serve as a reference for the maximum base limit of the deduction.

In the event that there is more than one taxpayer with the right to apply the deduction on the same vehicle, the maximum base of the deduction should be prorated among them .

The maximum base of the deduction to be applied in the joint return will be identical to that in individual taxation , without its elevation or multiplication depending on the number of members of the family unit. This maximum base is per taxpayer .
Examples

Marriage formed by Mr. MT and Mrs. RV, in which during 2022 each spouse acquired an electric bicycle for an amount of 1,600 euros.
In accordance with Order 5/2020, of June 8, the price of electric bicycles may not exceed €1,400, including VAT increased by 10%, that is, €1,540 (maximum deductible amount).
Therefore, in the joint return the amount of the applicable deduction will be 10 percent of the maximum deductible amounts. This is 10% of (1,540 + 1,540) = 308 euros
Note: The only restriction established is that in the same tax period each taxpayer may only deduct the amounts intended for the acquisition of a single vehicle. Here there are two taxpayers and the acquisition by each of two electric bicycles corresponds to 10% of the maximum deductible amount (1,400 euros) for each of the bicycles purchased.

The same marriage as in the previous example: If Mr. MT purchases an electric bicycle for an amount of 1,600 euros and Mrs. RV purchases a conventional bicycle for 700 euros. Don MT receives public aid for the acquisition of the electric bicycle for an amount of 200 euros.
In accordance with Order 5/2020, of June 8, the price of electric bicycles may not exceed 1,400 euros, VAT included, and that of conventional bicycles (nonelectric bicycles may not exceed 500 euros, VAT included, or 700 euros in the case of family bicycles with a loading element for child transportation.
The maximum base will be this maximum amount increased by 10%. Therefore:
Electric bicycles (1,400 x 10%s/ 1,400) = 1,540
Conventional bicycles: 500 x 10% s/500 = 550
Therefore, in the joint return the amount of the applicable deduction will be 10% of the maximum bases.
That is, 10% s/ (1,540  200 aid) = 134 euros.
10% s/550 = 55 euros.
Total amount of the deduction: 134 + 55 = 189.

The same marriage as in the previous examples: If Mr. MT purchases an electric bicycle for an amount of 1,200 euros and Mrs. RV purchases a conventional bicycle for an amount of 350 euros.
As the amounts paid for the acquisition of the bicycles are lower than the maximum eligible price established by Order 5/2020, of June 8 (1,400 euros for electric bicycles and 500 euros for conventional bicycles) increased by 10% ( that is, 1,540 euros for electric bicycles and 550 euros for conventional bicycles) the amounts paid will be taken.
Therefore, a deduction of 10% of the amounts paid for the acquisition of each bicycle may be recorded in the joint declaration. That is, 10% x (1,200 + 350) = 155 euros

Deduction limit according to taxable base
Note: For taxpayers who died before October 28, 2022 , take into account the limits that, in relation to the taxable bases, are contemplated for this deduction in the Practical Income Manual 2021.

The maximum amount of the deduction that results in accordance with what is indicated in the previous sections will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 27,000 euros, in individual taxation, or less than 44,000 euros, in joint taxation.

When the sum of the general taxable base and the taxable base of the taxpayer's savings is between 27,000 and 30,000 euros , in individual taxation, or between 44,000 and 47,000 euros , in joint taxation, the amounts and limits of the deduction will be the following:

In individual taxation, the result of multiplying the amount or maximum limit of the deduction by a percentage obtained by applying the following formula:
100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the general taxable base and the taxpayer's savings and 27,000)

In joint taxation , the result of multiplying the amount or maximum limit of the deduction by a percentage obtained by applying the following formula:
100 × (1 – the coefficient resulting from dividing by 3 .000 the difference between the sum of the general taxable base and the taxpayer's savings and 44,000)
