{"id":9855,"date":"2019-07-15T00:00:00","date_gmt":"2019-07-15T00:00:00","guid":{"rendered":"https:\/\/abeille-preprod.eliott-markus.cloud\/fiscalite-vehicules-entreprises\/"},"modified":"2019-07-15T00:00:00","modified_gmt":"2019-07-15T00:00:00","slug":"fiscalite-vehicules-entreprises","status":"publish","type":"post","link":"https:\/\/abeille.law\/en\/fiscalite-vehicules-entreprises\/","title":{"rendered":"Du nouveau pour la fiscalit\u00e9 des v\u00e9hicules"},"content":{"rendered":"<p>Les entreprises qui ach\u00e8tent ou qui louent une voiture ne peuvent <strong>d\u00e9duire l\u2019amortissement ou les loyers<\/strong> de ce v\u00e9hicule que dans certaines limites.<\/p>\n<section>\n<ul>\n<li>Pr\u00e9cision :\u00a0pour les voitures acquises ou lou\u00e9es en 2019, la d\u00e9duction de l\u2019amortissement ou du loyer, calcul\u00e9e sur une base TTC, est plafonn\u00e9e \u00e0 30\u00a0000\u00a0\u20ac pour les voitures \u00e9mettant moins de 20\u00a0g de CO2\/km, \u00e0 20\u00a0300\u00a0\u20ac pour celles \u00e9mettant entre 20 et 59\u00a0g de CO2\/km, \u00e0 18\u00a0300\u00a0\u20ac pour celles \u00e9mettant entre 60 et 140\u00a0g de CO2\/km et \u00e0 9\u00a0900\u00a0\u20ac pour celles d\u00e9passant les 140\u00a0g de CO2\/km.<\/li>\n<\/ul>\n<\/section>\n<p>Sont vis\u00e9es les <strong>voitures de tourisme<\/strong>, c\u2019est-\u00e0-dire les v\u00e9hicules automobiles immatricul\u00e9s dans la cat\u00e9gorie des \u00ab\u00a0<em>voitures particuli\u00e8res<\/em>\u00a0\u00bb (berline, break, cabriolet&#8230;), y compris les v\u00e9hicules \u00ab\u00a0<em>\u00e0 usage multiples<\/em>\u00a0\u00bb lorsqu\u2019ils sont destin\u00e9s au transport de voyageurs. Mais, depuis le 1<sup>er<\/sup>\u00a0janvier 2019, sont \u00e9galement concern\u00e9s les pick-up, c\u2019est-\u00e0-dire les v\u00e9hicules comprenant au moins 5\u00a0places assises et dont le code de carrosserie europ\u00e9en est camion pick-up, sauf exceptions.<\/p>\n<section>\n<ul>\n<li>\u00c0 noter :\u00a0les frais de fonctionnement de la voiture (entretien, carburant, r\u00e9paration\u2026) sont d\u00e9ductibles du r\u00e9sultat sans limitation.<\/li>\n<\/ul>\n<\/section>\n<p>Des pick-up qui sont aussi soumis, \u00e0 compter de cette m\u00eame date, \u00e0 la taxe sur les v\u00e9hicules de soci\u00e9t\u00e9s (<strong>TVS<\/strong>).<\/p>\n<p>En outre, depuis le 1<sup>er<\/sup>\u00a0juillet dernier, l\u2019achat d\u2019un pick-up donne lieu \u00e0 l\u2019application du malus \u00e9cologique.<\/p>\n<section>\n<ul>\n<li>\u00c0 savoir :\u00a0le malus \u00e9cologique est une taxe anti-pollution appliqu\u00e9e lors de la premi\u00e8re immatriculation du v\u00e9hicule. Il est calcul\u00e9 \u00e0 partir d\u2019un niveau d\u2019\u00e9mission de CO2 sup\u00e9rieur ou \u00e9gal \u00e0 117\u00a0g\/km pour 2019.<\/li>\n<\/ul>\n<\/section>\n<p>Rappelons que les 4\u00a0x\u00a04 du type pick-up, qui comportent 4 \u00e0 5\u00a0places assises hors strapontin, sont, par ailleurs, exclus du droit \u00e0 d\u00e9duction de la TVA. L\u2019entreprise ne peut donc pas r\u00e9cup\u00e9rer cette taxe sur le prix d\u2019achat ou sur le loyer du v\u00e9hicule, ni celle support\u00e9e sur les frais d\u2019entretien et de r\u00e9paration. Mais la TVA sur le gazole et le super-\u00e9thanol\u00a0E85 est d\u00e9ductible \u00e0 hauteur de 80\u00a0%. S\u2019agissant de l\u2019essence, la taxe n\u2019est r\u00e9cup\u00e9rable qu\u2019\u00e0 hauteur de 40\u00a0% en 2019. Enfin, la TVA est d\u00e9ductible \u00e0 hauteur de 100\u00a0% pour le GPL, le GNV et l\u2019\u00e9lectricit\u00e9.<\/p>\n<blockquote><p>Pour plus d&#8217;informations sur le <a title=\"Abeille &#038; Associ\u00e9s | Droit des affaires et soci\u00e9t\u00e9s\" href=\"fr\/domaines-competences\/droit-affaires-contrats-societe\">droit des entreprises<\/a>, n&#8217;h\u00e9sitez pas \u00e0 consulter les <a title=\"Actualit\u00e9s | Droit des affaires, contrats et soci\u00e9t\u00e9s\" href=\"fr\/actualites\/nos-actualites-juridiques\/theme-16-droit-des-affaires-contrats-et-societes\">actualit\u00e9s du cabinet Abeille &#038; Associ\u00e9s<\/a>.<\/p><\/blockquote>\n<p><span style=\"font-size: 8pt;\"><em>Article publi\u00e9 le\u00a0<time>15 juillet 2019<\/time>\u00a0&#8211;\u00a0\u00a9\u00a0\u00a0Les Echos Publishing\u00a0&#8211;\u00a02019<\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les entreprises qui acqui&egrave;rent ou qui louent des pick-up sont d&eacute;sormais soumises &agrave; une fiscalit&eacute; moins avantageuse.<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190],"tags":[],"class_list":["post-9855","post","type-post","status-publish","format-standard","hentry","category-juridiques"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Du nouveau pour la fiscalit\u00e9 des v\u00e9hicules | Abeille Avocats<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/abeille.law\/fiscalite-vehicules-entreprises\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Du nouveau pour la fiscalit\u00e9 des v\u00e9hicules | Abeille Avocats\" \/>\n<meta property=\"og:description\" content=\"Les entreprises qui acqui&egrave;rent ou qui louent des pick-up sont d&eacute;sormais soumises &agrave; 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