France Tax Agency Updates Administrative Doctrine on Exceptional Deduction for Clean Energy, Zero-Emission Commercial Vehicles

The French General Directorate of Public Finance July 30 updated the administrative doctrine on the exceptional deduction regime for companies acquiring new clean or zero-emissions commercial vehicles. The updated doctrine includes: 1) clarification that the exceptional deduction for using exclusively electrical energy or hydrogen ceases to apply to vehicles acquired after Jan. 1, 2025, but the provisions continue to apply to acquisitions or engine retrofitting until Dec. 31, 2030, for vehicles running simultaneously, or alternatively, via electric battery or hydrogen fuel cell and another eligible energy; 2) alignment with EU Commission Regulation 651/2014, ensuring the deduction regime complies with state ...