{"id":7121,"date":"2016-09-30T05:46:59","date_gmt":"2016-09-30T03:46:59","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=7121"},"modified":"2016-09-29T16:43:12","modified_gmt":"2016-09-29T14:43:12","slug":"amortissement-des-vehicules-de-tourisme-reforme-2017","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2016\/09\/30\/amortissement-des-vehicules-de-tourisme-reforme-2017\/","title":{"rendered":"Amortissement des v\u00e9hicules de tourisme, r\u00e9forme 2017"},"content":{"rendered":"<p>L&rsquo;article 42 du projet de loi de finances pour 2017 (PLF 2017) propose une modification des <strong>plafonds de d\u00e9duction fiscale<\/strong> de l&rsquo;amortissement des v\u00e9hicules de soci\u00e9t\u00e9s afin d&rsquo;encourager les entreprises \u00e0 acqu\u00e9rir ou \u00e0 utiliser des <strong>v\u00e9hicules moins polluants<\/strong>.<\/p>\n<p>Actuellement, les entreprises soumises \u00e0 l&rsquo;imp\u00f4t sur les b\u00e9n\u00e9fices doivent proc\u00e9der \u00e0 une r\u00e9int\u00e9gration extra-comptable pour la fraction des dotations aux amortissements des v\u00e9hicules de tourisme relatives au prix d&rsquo;acquisition TTC qui exc\u00e8de :<\/p>\n<ul>\n<li><strong>9.900 \u20ac<\/strong> pour les v\u00e9hicules \u00e9mettant plus de 200g de CO<sub>2<\/sub> par kilom\u00e8tre, acquis apr\u00e8s le 01\/01\/2006 et dont la premi\u00e8re mise en circulation est post\u00e9rieure au 01\/06\/2004.<\/li>\n<li><strong>18.300 \u20ac<\/strong> dans les autres cas.<\/li>\n<\/ul>\n<p>L&rsquo;article 42 du PLF 2017 pr\u00e9voit une hausse du plafond de d\u00e9duction fiscale de <strong>18.300 \u00e0 30.000 \u20ac<\/strong> pour les v\u00e9hicules de tourisme qui \u00e9mettent moins de <strong>60 grammes<\/strong> de CO<sub>2<\/sub> par kilom\u00e8tre.<\/p>\n<p>En outre, le <strong>seuil de 200 g<\/strong> de CO<sub>2 <\/sub>permettant de qualifier un v\u00e9hicule de \u00ab\u00a0polluant\u00a0\u00bb (au sens fiscal) et n\u00e9cessitant une r\u00e9int\u00e9gration pour la fraction exc\u00e9dant 9.900 \u20ac TTC, va progressivement \u00eatre <strong>abaiss\u00e9<\/strong> (155 g en 2017, 150 g en 2018, 140 g en 2019, 135 g en 2020 et 130 g en 2021).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L&rsquo;article 42 du projet de loi de finances pour 2017 (PLF 2017) propose une modification des plafonds de d\u00e9duction fiscale de l&rsquo;amortissement des v\u00e9hicules de soci\u00e9t\u00e9s afin d&rsquo;encourager les entreprises \u00e0 acqu\u00e9rir ou \u00e0 utiliser des v\u00e9hicules moins polluants. Actuellement, les entreprises soumises \u00e0 l&rsquo;imp\u00f4t sur les b\u00e9n\u00e9fices doivent proc\u00e9der \u00e0 une r\u00e9int\u00e9gration extra-comptable pour [&hellip;]<\/p>\n","protected":false},"author":45,"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],"tags":[1037,1036,1038],"class_list":["post-7121","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-amortissement","tag-deduction-fiscale","tag-vehicule","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>Amortissement des v\u00e9hicules de tourisme, r\u00e9forme 2017 - 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\/09\/30\/amortissement-des-vehicules-de-tourisme-reforme-2017\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Amortissement des v\u00e9hicules de tourisme, r\u00e9forme 2017 - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"L&rsquo;article 42 du projet de loi de finances pour 2017 (PLF 2017) propose une modification des plafonds de d\u00e9duction fiscale de l&rsquo;amortissement des v\u00e9hicules de soci\u00e9t\u00e9s afin d&rsquo;encourager les entreprises \u00e0 acqu\u00e9rir ou \u00e0 utiliser des v\u00e9hicules moins polluants. 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