As of January 1, 2023, new “genuine” hybrid vehicles (not “fake hybrids”) are subject to a maximum deduction that reduces from 100% to 50% on fossil fuel expenses.
Starting from July 1, 2023, new “genuine” hybrid vehicles will only have a maximum deduction of 100% until December 31, 2024, gradually decreasing each year until it disappears by December 31, 2027.
From July 1, 2023, new vehicles with internal combustion engines will undergo a progressive reduction of 25% per year in the formula result related to CO2 emissions, also disappearing by December 31, 2027.
New 100% electric vehicles will benefit from a fixed tax deduction throughout their lifespan:
Our mission in the field of corporate taxation is to help you manage a reasonable tax burden that aligns with your income and the opportunities provided by tax legislation.
