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Practical manual for Income Tax 2023.

Purchasing new electric vehicles

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

Amount of deduction

15 percent of the amounts paid in the tax period for the acquisition of new electric vehicles provided that it corresponds to one of the categories listed below.

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

Note: This deduction may only be applied for the acquisition of one vehicle per person and in the tax period in which the vehicle is registered, the acquisition of which generates the right to apply the deduction.

Requirements and other conditions for the application of the deduction

  • They must be vehicles not used for professional or business activities of the purchaser.

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to categories M1 and N1, that Directive 2007/46/ EC of the Parliament and of the Council of 5 September 2007 has been repealed by Regulation ( EU ) 2018/858 of the European Parliament and of the Council of 30 May 2018 .

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

    2. N1 vans or light trucks: Motor vehicles designed and manufactured primarily for the transport of goods with a maximum mass not exceeding 3.5 tonnes.

    3. L1e mopeds: Two-wheeled vehicles with a maximum construction speed not exceeding 45 km/h and a nominal continuous power not exceeding 4 kW .

    4. L2e Tricycles: Three-wheeled vehicles with a maximum construction speed not exceeding 45 km/h and a nominal continuous power not exceeding 4 kW .

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

    6. Heavy quadricycles L7e : Quadricycles with an unladen mass of 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 of less than or equal to 15 kW .

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

    8. Category L5e: Symmetrical three-wheeled vehicles with an engine displacement greater than 50 cm3 and/or with a maximum construction speed greater than 45 km/h .

    9. Electric motor-assisted pedal bicycles.

  • When the purchased vehicle belongs to the categories M and N (M1 passenger cars and N1 vans or light trucks) 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 vehicles ( REEV ), powered entirely by electric motors.

  • When the purchased vehicle 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 kWh and a minimum autonomy in electric mode of 70 km .

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

Maximum limit

The maximum deductible amount per declaration will be:

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

  • 225 euros electric motor assisted pedaling 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 the vehicle in question. When each of the spouses has purchased a vehicle of a different category (electric motor-assisted pedal bicycles and others), the maximum deductible amount in the joint declaration may not exceed 300 euros.