Until the end of 2019, the deductibility rate from corporate income of expenses related to the use of company cars is: - 120% for zero?emissions vehicles; - 100% for vehicles emitting between 1 and 60 g/km of CO2; - Above 60 g/km, the deductibility rate decreases gradually from 90% to 50%. From 2020 onwards, battery electric vehicles will be 100% deductible and the specific taxation scheme of company-owned Plug-in Hybrid Electric Vehicles is also expected to change. IEA/IRENA Global Renewable Energy Policies and Measures Database © OECD/IEA and IRENA, [November 2020]