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Deduction for the acquisition of plug-in electric vehicles

Learn about the new temporary deduction in Income Tax for the purchase of electric vehicles

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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:

  • You cannot purchase the vehicle to use it for your economic activity.

  • If you purchase the vehicle privately and then use it for your business, you will lose the deductions made.