Deduction for the acquisition of "plug-in" electric vehicles
Learn about the new temporary deduction in Income Tax for the acquisition of electric vehicles
Right to deduction
You can apply the deduction for the purchase of a single new electric vehicle as long as you use it for your own personal use.
Therefore, to benefit from the deduction:
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You cannot acquire the vehicle to affect the economic activity you carry out.
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If you purchase the vehicle privately and then use it for your activity, you will lose the deductions made.