- Exclusion of the right to deduction for vehicles or transport equipment designed to carry people
- Criteria for exclusion based on the characteristics and intended use of the vehicle
- Exclusion determined at the time of acquisition or leasing, regardless of subsequent modifications
- Vehicles designed for mixed use are also excluded
- Criteria for determining if a vehicle is designed for transporting people or mixed use
- Vehicles with functions other than transporting people are not considered designed for that purpose
- Specific technical characteristics of vehicles are considered in determining exclusion from deduction of VAT
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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