If you are reading this article, it is very likely because you are interested in buying an electric bike, also called a pedal-assisted bike, and you want to learn more about the vast and sometimes confusing world of tax benefits related to them.

There are indeed several bonuses and incentives linked to pedal-assisted bikes, specifically designed to promote sustainable mobility and support the so-called ecological transition by replacing traditional vehicles and means of transport with zero-emission options.

In this article, however, we will briefly discuss another type of tax benefit related to pedal-assisted bikes, namely the VAT deduction allowed by law 104.
 

 Law 104 and benefit for pedal-assisted bicycles

Specifically, article 15 of the TUIR (Consolidated Income Tax Act) clarifies that for the purchase of means necessary for the accompaniment and/or mobility of individuals with reduced mobility, a 19% deduction on the entire amount paid is provided.
 This benefit can also be recognized for the purchase of an electric pedal-assisted bicycle, as indicated by the January 2022 publication of the Revenue Agency (page 24).

Clarifying any doubts was the circular number 19/E/2020 from the Revenue Agency, which highlights (on page 56) that “electric pedal-assisted bicycles, although not included in the list of technical aids for personal mobility identified by the prosthesis tariff nomenclature, can be fully deducted at 19%,” without considering any deductible amount as happens for other purchases.

Who can benefit from the Benefit 

• Individuals with certified disability related to a reduced mobility condition.
• Family members physically dependent on individuals with certified disability related to a reduced mobility condition.

How to benefit from the Benefit?

To enjoy the VAT benefit for pedal-assisted bikes, three fundamental requirements are necessary:
 

• Have a certification of invalidity or disability issued by the competent public medical commission;
   
• Obtain documentation from the ASL specialist doctor certifying the functional connection between the pedal-assisted bicycle and the disability.
   
• Submit to the Revenue Agency a purchase receipt or invoice for the pedal-assisted bicycle made out to the applicant.
   

Where will I receive the refund corresponding to the deduction?

The refund will be added to the amounts due based on tax reductions and IRPEF deductions and can be credited in various ways, such as direct inclusion in the paycheck, credit to the applicant’s postal or bank IBAN account, or even cash withdrawal at the competent post offices.

 Pedal Assistance and VAT Deduction: it’s possible!
 
 In conclusion, those who meet the necessary requirements to benefit from the VAT deduction on pedal-assisted bikes can effectively purchase a bike at a reduced cost, in the sense that although the full price is paid to the seller, it will be easy to request a refund of 19% of the amount paid.