Extension and widening of additional depreciation for low-emission heavy vehicles

Article 70 of the 2019 Finance Act amends Article 39 decies A of the General Tax Code: the exceptional deduction for vehicles of 3.5 tonnes or more running on natural gas, biomethane or ED95 fuel is extended to 31 December 2021 and widened to vehicles running on electricity or hydrogen. The rate is 40% of the original value, raised to 60% for vehicles of 3.5 to 16 tonnes, and 20% for vehicles of 2.6 to 3.5 tonnes acquired from 1 January 2019. The scheme was later extended to 31 December 2030.