{"id":5002,"date":"2016-02-23T08:18:57","date_gmt":"2016-02-23T07:18:57","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=5002"},"modified":"2016-02-22T10:18:17","modified_gmt":"2016-02-22T09:18:17","slug":"actualite-plan-velo","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2016\/02\/23\/actualite-plan-velo\/","title":{"rendered":"Actualit\u00e9 Plan V\u00e9lo"},"content":{"rendered":"<p><strong>Plan v\u00e9lo : r\u00e9duction des imp\u00f4ts sur les soci\u00e9t\u00e9s (IS) pour l&#8217;employeur et indemnisation pour les salari\u00e9s<\/strong><\/p>\n<p>Dans le cadre de son plan de lutte contre la pollution, le gouvernement a \u00e9labor\u00e9 de nouvelles mesures afin de motiver les employeurs \u00e0 adopter le plan v\u00e9lo pour les d\u00e9placements domicile-travail des employ\u00e9s.<\/p>\n<p>Mis en vigueur depuis le 1er janvier 2016, l\u2019article 220 undecies A, cr\u00e9\u00e9 par la Loi n\u00b0 2015-992 du 17 ao\u00fbt 2015 relative \u00e0 la transition \u00e9nerg\u00e9tique pour la croissance verte (1), pr\u00e9cise que : \u00ab Les entreprises soumises \u00e0 l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s peuvent b\u00e9n\u00e9ficier d&rsquo;une r\u00e9duction d&rsquo;imp\u00f4t \u00e9gale aux frais g\u00e9n\u00e9r\u00e9s par la mise \u00e0 la disposition gratuite de leurs salari\u00e9s, pour leurs d\u00e9placements entre leur domicile et le lieu de travail, d&rsquo;une flotte de v\u00e9los, dans la limite de 25 % du prix d&rsquo;achat de ladite flotte de v\u00e9los. \u00bbCette mesure mentionne que \u00ab lorsque le montant de la r\u00e9duction d&rsquo;imp\u00f4ts exc\u00e8de le montant de l&rsquo;imp\u00f4t d\u00fb, le solde non imput\u00e9 n&rsquo;est ni restituable, ni reportable. \u00bb<\/p>\n<p>Les salari\u00e9s, de leur c\u00f4t\u00e9, pourront jouir d\u2019une indemnit\u00e9 kilom\u00e9trique \u00e0 hauteur de 25 centimes \u00e0 chaque kilom\u00e8tre parcouru. Cette indemnisation est valable aussi bien pour les d\u00e9placements \u00e0 v\u00e9lo qu\u2019\u00e0 v\u00e9lo \u00e0 assistance \u00e9lectrique. Le plafond est fix\u00e9 \u00e0 200 euros.<\/p>\n<p>Cependant, l\u2019article L3261-3-1 du code de travail, modifi\u00e9 par la Loi n\u00b0 2015-1786 du 29 d\u00e9cembre 2015 &#8211; art. 15 \u00e9nonce que \u00ab L&#8217;employeur peut prendre en charge, dans les conditions pr\u00e9vues \u00e0 l&rsquo;article L. 3261-4, tout ou partie des frais engag\u00e9s par ses salari\u00e9s pour leurs d\u00e9placements \u00e0 v\u00e9lo ou \u00e0 v\u00e9lo \u00e0 assistance \u00e9lectrique entre leur r\u00e9sidence habituelle et leur lieu de travail, sous la forme d&rsquo;une \u00a0\u00bb indemnit\u00e9 kilom\u00e9trique v\u00e9lo \u00ab\u00a0, dont le montant est fix\u00e9 par d\u00e9cret. \u00bb<\/p>\n<p>Pour que le dispositif soit applicable, il faudrait encore attendre la publication du d\u00e9cret d\u2019application au Journal Officiel (JO).<\/p>\n<p>Source : service-public.fr<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Plan v\u00e9lo : r\u00e9duction des imp\u00f4ts sur les soci\u00e9t\u00e9s (IS) pour l&#8217;employeur et indemnisation pour les salari\u00e9s Dans le cadre de son plan de lutte contre la pollution, le gouvernement a \u00e9labor\u00e9 de nouvelles mesures afin de motiver les employeurs \u00e0 adopter le plan v\u00e9lo pour les d\u00e9placements domicile-travail des employ\u00e9s. Mis en vigueur depuis [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,3,13],"tags":[874,149,873],"class_list":["post-5002","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","category-sante-et-securite-au-travail","tag-impot-sur-les-societes","tag-indemnisation","tag-plan-velo","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Actualit\u00e9 Plan V\u00e9lo - Le Blog GERESO<\/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:\/\/www.gereso.com\/actualites\/2016\/02\/23\/actualite-plan-velo\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Actualit\u00e9 Plan V\u00e9lo - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Plan v\u00e9lo : r\u00e9duction des imp\u00f4ts sur les soci\u00e9t\u00e9s (IS) pour l&#8217;employeur et indemnisation pour les salari\u00e9s Dans le cadre de son plan de lutte contre la pollution, le gouvernement a \u00e9labor\u00e9 de nouvelles mesures afin de motiver les employeurs \u00e0 adopter le plan v\u00e9lo pour les d\u00e9placements domicile-travail des employ\u00e9s. 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