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Practical manual for Income Tax 2022.

For the acquisition of new vehicles belonging to the categories included in Order 5/2020, of June 8

Regulations: Art. 4.One.and). Four and Five and Additional Provision Sixteenth Law 13/1997, of December 23, regulating the autonomous section of the Personal Income Tax and other transferred taxes, of the Valencian Community

Amount of deduction

10% 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 Ministry 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 personal electric mobility vehicles are approved

Requirements for applying the deduction

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

    1. Conventional bicycles – not electrified. The bicycles eligible for aid must be of an urban nature.

    2. Electric bikes

    3. Urban bicycle electrification kits.

    4. Personal Mobility Vehicles (PMV)

  • The deduction may 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.

Deduction base

  • 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 act or legal transaction that gives the right to its application being made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions .

  • For tax period each taxpayer may deduct the amounts used for the acquisition of a single vehicle .

  • Only taxpayers who appear on the purchase invoice of vehicle ##

Maximum deduction base

  1. The maximum deduction base will be constituted by the maximum amount eligible for subsidy 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 with 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 subsidizable amount for each type of vehicle, in accordance with the aforementioned Order 5/2020, of June 8.

    According to the aforementioned Order, the typology, requirements and maximum deduction bases will be those indicated in the following table:

    TypologyRequirementsMaximum deduction base for deceased persons up to 10/28/2012Maximum deduction base for other taxpayers
    Conventional bicycles With urban character €500 or €700 for family bicycles with a load element for transporting children. €550 or €750 for family bicycles with a load element for transporting children.
    Electric bikes
    1. Urban bicycle, with pedal assistance, and standard equipment.
    2. Electric motor power less than or equal to 250 W.
    3. Approximate autonomy 50 km.
    4. Lithium-ion battery, 36 V and minimum capacity of 9 Ah
    5. The power supply should be cut off when the bike reaches 25 km/h, or when the person stops pedaling.
    6. Compliance with UNE-EN 15194:2018 standard. Electrically Assisted Cycles. 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 (PMV)
    1. Maximum speed 25 km/hour
    2. Minimum autonomy 30 km.
    3. 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, even if they would not have been entitled to obtain aid for exceeding their purchase price of the maximum subsidizable amounts provided for in the aforementioned order, although these amounts serve as a reference for the maximum base limit of the deduction.

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

  3. The maximum deduction base to be applied in the joint declaration will be identical to that in individual taxation , without having to increase or multiply it based on the number of members of the family unit. This maximum base is per taxpayer .

    Examples

    1. Married couple 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 declaration the amount of the applicable deduction will be 10% 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 used to purchase a single vehicle. Here there are two taxpayers and each one purchases two electric bicycles, for which 10% of the maximum deductible amount (1,400 euros) corresponds to each of the bicycles purchased.

    2. The same marriage as in the previous example: If Mr. MT purchases an electric bicycle for 1,600 euros and Mrs. RV purchases a conventional bicycle for 700 euros. Mr. 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 (non-electric 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% of 500 = 550

      Therefore, in the joint declaration the amount of the applicable deduction will be 10% of the maximum bases.

      That is, 10% of (1,540 - 200 aid) = 134 euros.

      10% s/550 = 55 euros.

      Total amount of deduction: 134 + 55 = 189.

    3. 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.

      Since the amounts paid for the purchase of the bicycles are lower than the maximum eligible price set by Order 5/2020, dated 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 purchase 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 Manual Income 2021.

  • The maximum amount of the deduction resulting from the provisions of 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 savings taxable base of the taxpayer 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:

    1. In individual taxation, the result of multiplying the maximum amount or 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 taxpayer's general and savings taxable base and 27,000)

    2. In joint taxation , the result of multiplying the maximum amount or 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 taxpayer's general and savings taxable base and 44,000)