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 will be entitled to the deduction.

REQUIREMENTS:

- The vehicles must not be used for the purchaser's economic activities.

- The purchase price of the vehicle cannot exceed 50,000 euros.

- Vehicles must belong to one of the following categories.

A- M1 Passenger cars, vehicles designed and manufactured for the transport 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 tonnes.

C- L1e mopeds, two-wheeled vehicles with a maximum speed of 45 km/h and a continuous rated power not exceeding 4 KW.

D- L2e Tricycles , three-wheeled vehicles with a maximum speed of 45 km/h and nominal continuous power not exceeding 4 KW.

E- Light quadricycles L6e , with an unladen mass equal to or less than 350 kg. not including the mass of the battery, with a maximum speed of 45 km/h and continuous nominal power not exceeding 4 KW.

F- Heavy quadricycles L7e , with 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- Motorcycles L3e , two-wheeled vehicles without a sidecar with an engine displacement greater than 50 cm. cubic meters, and/or with a maximum speed greater than 45 km/h.

H- Category L5e , Three-wheeled symmetrical vehicles 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 the M and N categories 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 gasoline-gas bifuel.

2- Pure electric BEV

3- REEV extended-range electric vehicles, powered entirely by electric motors.

- when the purchased vehicle 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 standard lithium batteries.

Maximum deduction base, the following maximum bases are applied per declaration and independently for each vehicle category.

- Categories M1 and N1: 50,000 euros.

- Categories L1e and L2e: 5,000 euros.

- Categories L3e and L5e: 10,000 euros.

- Categories L63 and L7e: 15,000 euros.

-Pedal-assisted bicycles: 1,500 euros.

Completion

Within each category, you must include the amount paid for the purchase of the vehicle.