VAT
A distinction must be made between private vehicles and light trucks.
Private vehicles
VAT due on expenses relating to the use of a private vehicle is recoverable at the rate of 50%. The balance is considered as non-recoverable and therefore is included in the calculation of the taxable base.
NB: thanks to Arval rental, you only pay VAT on the part to be depreciated (difference between the investment and the residual value, whereas with the purchase of a vehicle, VAT has to be paid on the full purchase price.
Light Truck
VAT due on expenses relating to the use of a light truck is 100% recoverable.