|Motorcycle||15% of the purchase value including VAT (max. €3,140)|
|Tricycles||15% of the purchase value including VAT (max. €3,140)|
|Quadricycles||15% of the purchase value including VAT (max. €5,150)|
The net amounts recovered correspond to 15 percent of the purchase invoice: maximum 3,140 euros for motorcycles and tricycles, and maximum 5,150 euros for quadricycles.
This reduction must be declared in the personal tax declaration (code 1325/26) in the year of the purchase of the vehicle (for example purchase in 2023, declaration in 2023 - tax year 2024). The amount to which you are entitled is the amount of the invoice including VAT (and not the list price as for ATNs).
Important: the reduction is valid per vehicle. It is not specified anywhere that there is a limitation of one vehicle per year. You can declare several vehicles with a maximum deduction of 10,960 euros in the year of purchase.
Attention: did you pay less than the maximum deductible amount? You cannot transfer the balance to next year.