Skip to main content
Practical manual for Income Tax 2024. Part 2. Autonomous community deductions

Purchasing new electric vehicles

Regulations: Art. 32.7 and Third Additional Provision of Law 10/2017, of October 27, which consolidates the legal provisions of the Autonomous Community of La Rioja regarding its 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with regard to category N1, that Directive 2007/46/EC of the Parliament and of the Council of 5 September 2007 has been repealed by Regulation (EU) 2018/858 of the European Parliament and of the Council of 30 May 2018.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. 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.

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

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

    4. Electric motor-assisted pedal bicycles.

  • When the electric vehicle purchased belongs to the category N (N1 vans or light trucks) must be one of the following types:

    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 vehicles (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.

  • The electric motor-assisted pedal bicycles They must have lithium batteries and comply with the requirements of the applicable harmonized standards and in particular the Standard UNE- IN 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 for 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 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.

Important: Once the information required for the calculation of the deduction has been entered by the taxpayers entitled to the deduction, the amount will appear in the box [1082] of Annex B.7 of the declaration, "Other deductions".