10.14.11. For the acquisition of new electric vehicles
The taxpayer may deduct 5 percent of the amounts paid in the tax period for the acquisition of new electric vehicles.
Only the purchaser who appears in the document justifying the purchase may be entitled to the deduction.
- These must be vehicles not affected by the economic activities of the purchaser.
- The purchase price of the vehicle cannot exceed 50,000 euros.
- The vehicles must belong to one of the following categories.
A- M1 Passenger Cars, vehicles designed and manufactured for the transportation of people, which have, in addition to the driver's seat, up to a maximum of 8 seats.
B- Vans and light trucks N1 , vehicles for the transport of goods whose maximum mass does not exceed 3.5 tons.
C- L1e mopeds, two-wheeled vehicles with a maximum speed of 45 km/h and rated continuous power not exceeding 4 KW.
D- L2e tricycles , three-wheeled vehicles with a maximum speed of 45 km/h and rated continuous power not exceeding 4 KW.
E- Light quadricycles L6e , having an empty mass equal to or less than 350 Kg. not including the mass of the battery, with a maximum speed of 45 km/h and nominal continuous power not exceeding 4 KW.
F- Heavy quadricycles L7e , having an empty mass equal to or less than 400 Kg. (550 if intended for the transport of goods) not including the mass of the battery, with a nominal continuous power equal to or less than 15 KW.
G- L3e motorcycles, two-wheeled vehicles without sidecars with an engine displacement greater than 50 cm. cubic, and/or, with a maximum speed greater than 45 km/h.
H- Category L5e , Vehicles with three symmetrical wheels with an engine displacement greater than 50 cm. cubic and/or, with a maximum speed greater than 45 km/h.
I- Electric motor-assisted pedal bicycles.
- when the vehicle purchased belongs to categories M and N, listed above, it must be one of the following vehicles.
1- Electric vehicles powered by internal combustion engines that can use approved alternative fossil fuels such as LPG/autogas, CNG Compressed natural gas, LNG/Liquefied natural gas or bifuel gasoline-gas.
2- Pure electric BEV
3- REEV extended range electric, powered entirely by electric motors.
- when the vehicle purchased belongs to categories L and electric bicycles, they must be powered exclusively by electric motors and be approved as electric vehicles. and also the L3e and L5e categories must have lithium batteries with a power equal to or greater than 3 KW/h and a minimum range of 70 kilometers.
Pedal-assisted bicycles must have standardized lithium batteries.
Maximum base of the deduction, The following maximum bases are applied by declaration and independently for each category of vehicles.
- Categories M1 and N1: 50,000 euros.
- L1e and L2e categories: 5,000 euros.
- L3e and L5e categories: 10,000 euros.
- Categories L63 and L7e: 15,000 euros.
-Assisted pedal bicycles: 1,500 euros.
It must include, within each category, the amount paid for the purchase of the vehicle.