Here are some key tax benefits:

1. Additional tax: For business-used electric vehicles, there is a lower additional tax rate compared to gasoline or diesel cars. In 2021, the additional tax for electric vehicles was 12% of the catalog value up to an amount of €40,000. For the portion above €40,000, the additional tax was 22%. However, these percentages may change, so it is important to consult the current regulations.
   
   

2. Motor vehicle tax (MRB): Electric vehicles are exempt from motor vehicle tax until the end of 2024. This means you do not have to pay tax for owning an electric car during this period. There are also specific schemes for MRB for electric vehicles after 2024, but these may change.
   
   

3. Environmental Investment Allowance (MIA) and Random Depreciation of Environmental Investments (VAMIL): These subsidies provide tax benefits for business electric vehicles, as previously mentioned. With the MIA, you can deduct a percentage of the investment costs from the taxable profit, and with the VAMIL, you can depreciate 75% of the investment costs at a time of your choice.
   
   

4. Small-scale Investment Deduction (KIA): Electric vehicles may qualify for the small-scale investment deduction. This is a tax deduction that can be used for investments in business assets, including electric vehicles. The exact amount of the deduction depends on the level of the investment amount.

   
   

   It is important to mention that tax benefits can change, and it is wise to consult the most recent regulations or seek advice from a tax advisor for specific advice regarding tax benefits for electric vehicles.