Accelerated depreciation for heavy goods vehicles extended to dual-fuel gas-diesel and B100 engines

Articles 61 and 62 of the 2020 Finance Act extend the accelerated depreciation for low-emission heavy vehicles (Art. 39 decies A CGI) to two new engine types: type 1A dual-fuel vehicles combining natural gas and diesel, and vehicles designed for exclusive and irreversible use of B100 fuel, made of 100% fatty acid methyl esters. The benefit applies to vehicles bought new or leased under contracts concluded from 1 January 2020 to 31 December 2021, at the rates already set according to vehicle weight (20%, 40% or 60% of the original value).