If you are reading this article, you are most likely interested in buying an electric bike, also known as a pedal-assisted bike, and would like to learn more about the extensive and sometimes confusing world of tax relief associated with them.

There are various grants and incentives for pedal-assisted bikes, specifically designed to promote sustainable mobility and support the so-called green transition by replacing conventional vehicles and forms of transport with zero-emission options.

In this article, however, we will briefly discuss another type of tax relief associated with pedal-assisted bikes: the IVA deduction allowed under Law 104.


Law 104 and relief for pedal-assisted bikes

Specifically, Article 15 of the TUIR (Consolidated Income Tax Act) clarifies that the purchase of equipment needed to accompany and/or assist the movement of people with reduced mobility qualifies for a deduction of 19% of the total amount paid.
This relief may also apply to the purchase of a pedal-assisted electric bike, as indicated in the January 2022 publication from the Italian Revenue Agency (page 24).

Any remaining doubts were clarified by the Italian Revenue Agency's Circular No. 19/E/2020, which states (on page 56) that “electric bikes with pedal assistance, although not included in the list of technical aids for personal mobility specified in the prosthetic aids tariff schedule, qualify for a 19% deduction on their full cost”, without applying a deductible threshold as is the case with other purchases.

Who can benefit from the relief

• People with a certified disability related to reduced mobility.
• A physically dependent family member of people with a certified disability related to reduced mobility.

How can you benefit from the relief?

To benefit from IVA relief for pedal-assisted bikes, there are three essential requirements:

• Have a certificate of invalidity or disability issued by the competent public medical commission;
  
• Obtain documentation from a specialist doctor at the ASL confirming the functional connection between the pedal-assisted bike and the disability.
  
• Submit a purchase receipt or invoice for the pedal-assisted bike, made out in the applicant's name, to the Italian Revenue Agency.
  

Where will I receive the refund corresponding to the deduction?

The refund will be added to the amounts due through IRPEF tax reductions and deductions and can be paid in various ways, such as directly through your payslip, into the applicant's postal or bank account identified by an IBAN, or collected in cash from the relevant post office.

Pedal assistance and the IVA deduction: it is possible!

In conclusion, anyone who meets the requirements for the IVA deduction on pedal-assisted bikes can effectively buy a bike at a reduced cost: although the full price is paid to the seller, they can easily request a refund of 19% of the amount paid.