دورة الحياة
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Country / jurisdiction: Malta · Year: 2016 · Status: In force · Level: National · Type: Voluntary
Deduction Electric Vehicle rules, the deduction from a company’s chargeable income would be equivalent to 150 % and not 125% for electric vehicles and the deduction for vehicles with emission between 0 - 70g/km would be equivalent to 125%, of the cost incurred on the qualifying expenditure, subject to a maximum deduction of €25,000 for each electrical vehicle (qualifying expenditure).
Official source: https://www.mazars.com.mt/Home/News/Tax-VAT-News/Amendments-Electric-Vehicles-Deduction-Rules
المصدر
https://www.iea.org/policies/2893الوثيقة الرسمية لدى الجهة التنظيمية. استشهد دائماً بهذا الرابط — لا بصفحة تفاصيل Vantage — في أدلة الامتثال.