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Practical manual for Income Tax 2024. Part 2. Autonomous community deductions

Purchasing new electric vehicles

Regulations: Art. 32.7 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

Attention: This deduction is not applicable as long as the deduction for the acquisition of plug-in electric vehicles and fuel cell vehicles and charging points is in force, provided for in the Fifty-eighth Additional Provision of the Personal Income Tax Law .