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Conformément au IV de l'article 58 de la loi n° 2026-103 du 19 février 2026, ces dispositions, dans leur rédaction résultant du I de l'article précité, entrent en vigueur le 1^er mars 2026.

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Sont exonérés :

1° Le véhicule à faible empreinte carbone ;

2° Le véhicule hydrogène et le véhicule électrique non mentionnés au 1°.

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I. à III. - A modifié les dispositions suivantes :

- Code des impositions sur les biens et services\n
\n Art. L421-77\n
\n

Article L421-79 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/03/2026 (Code des impositions sur les biens et services)