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Practical manual for Income Tax 2020.

For amounts from public aid granted by the Generalitat under Order 5/2020, of June 8, for the acquisition or electrification of urban bicycles and electric personal mobility vehicles

Regulations: Letter b) of Additional Provision 17 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

The amount that results from applying the average general regional tax rate to the amount of the sums from public aid granted.

The deduction will only be applicable to taxpayers who receive public aid granted by the Generalitat under 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.

See 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 (DOGV No. 8834 of June 15, 2020).