Exclusions of Input Tax Deduction for Vehicles Designed for Transporting Persons – General Rule

• 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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