Electric vehicles and charging infrastructure are eligible for accelerated depreciation as part of the "Arbitrary depreciation of environmental investment" (Vamil) scheme, under code F 3109.
Under the scheme, investmenst in a charging station, electric vehicle (including hydrogen fuel cell vehicles) or electric vessel can be written down to 75% in the first year. This depreciation is directly reflected in the result of the company, which reduces an individual's corporation or income tax.
The VAMIL scheme always coincides with the MIlieu Investment Deduction (MIA).
- Transport end-uses