Extension of VAT deduction rights for equine transport vehicles under 2024 finance law.

• Extension of the right to deduct VAT for operations related to vehicles dedicated to the transport of horses
• Article 89 of the 2023-1322 law allows deduction of VAT for vehicles designed for horse transport
• VAT paid before January 1, 2024 for such vehicles can also be deducted
• Related document: BOI-TVA-DED-30-30-20 on limitations for deduction of VAT for vehicles or transport equipment
• Signatory of the related document: Bruno Mauchauffée, deputy director of tax legislation

Source: bofip.impots.gouv.fr

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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