1.1 New energies eligible for the main propulsion
French companies can, subject to satisfying certain conditions, deduct from their taxable basis an amount equal to:
- 125% of the additional costs accounted for as assets on their balance sheet (excluding financial costs) which are directly linked to the installation of new equipment, using hydrogen or any other decarbonised propulsion as the primary propulsive energy for (i) ships carrying goods or persons or (ii) the production of electrical energy used for main propulsion;
