{"id":7741,"date":"2017-03-06T12:36:18","date_gmt":"2017-03-06T10:36:18","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=7741"},"modified":"2017-03-06T12:36:18","modified_gmt":"2017-03-06T10:36:18","slug":"is-et-vehicules-de-tourisme","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2017\/03\/06\/is-et-vehicules-de-tourisme\/","title":{"rendered":"IS et v\u00e9hicules de tourisme"},"content":{"rendered":"<p>La <strong>loi de finances pour 2017<\/strong> (article 70) a modifi\u00e9 les seuils de d\u00e9duction des amortissements des <strong>v\u00e9hicules de tourisme <\/strong>pour la d\u00e9termination du b\u00e9n\u00e9fice imposable. Les seuils de d\u00e9duction sont augment\u00e9s en faveur des v\u00e9hicules propres (v\u00e9hicules \u00e9lectriques et hybrides).<\/p>\n<p>Jusqu&rsquo;en 2016, les dotations aux amortissements pratiqu\u00e9es sur ces v\u00e9hicules \u00e9taient d\u00e9ductibles dans la limite d&rsquo;un prix d&rsquo;acquisition TTC de <strong>18.300 \u20ac<\/strong> (9.900 \u20ac pour les v\u00e9hicules \u00e9mettant plus de 200 g de CO<sub>2<\/sub> par kilom\u00e8tre). Ces seuils s&rsquo;appliquent \u00e9galement aux v\u00e9hicules de tourisme pris en location (pour une dur\u00e9e sup\u00e9rieure \u00e0 3 mois) ou en cr\u00e9dit-bail.<\/p>\n<p>L&rsquo;article 70 de la derni\u00e8re loi de finances augmente ces seuils, mais seulement pour les v\u00e9hicules peu polluants :<\/p>\n<ul>\n<li>seuil de <strong>30.000 \u20ac<\/strong> pour les v\u00e9hicules \u00e9mettant moins de 20 g de CO<sub>2<\/sub> (dans les faits ce seuil ne concerne que les <strong>v\u00e9hicules \u00e9lectriques<\/strong>)<\/li>\n<li>seuil de <strong>20.300 \u20ac<\/strong> pour les v\u00e9hicules \u00e9mettant entre 20 et 60 g de CO<sub>2 <\/sub>(<strong>v\u00e9hicules hybrides<\/strong>).<\/li>\n<\/ul>\n<p>Ces modifications concernent \u00e0 la fois les b\u00e9n\u00e9fices imposables \u00e0 l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s et \u00e0 l&rsquo;imp\u00f4t sur le revenu.<\/p>\n<p>La loi de finances pour 2017 abaisse en outre de mani\u00e8re progressive de 200 g \u00e0 130 g entre <strong>2017 et 2021<\/strong>, le seuil d&rsquo;\u00e9mission de CO2 permettant la qualification de v\u00e9hicule polluant et entra\u00eenant l&rsquo;application de la limite de d\u00e9duction \u00e0 <strong>9.900 \u20ac.<\/strong><\/p>\n<p>L&rsquo;administration fiscale vient de commenter ces nouvelles mesures (actualit\u00e9 BOFiP du 1er mars 2017, BOI-BIC-AMT-20-40-50, \u00a780).<\/p>\n<p>Le tableau ci-dessous r\u00e9capitule les plafonds applicables en fonction de l&rsquo;ann\u00e9e et du taux d&rsquo;\u00e9mission de CO<sub>2<\/sub>.<\/p>\n<table border=\"1\" width=\"80%\">\n<tbody>\n<tr>\n<td><\/td>\n<td colspan=\"4\">\n<p style=\"text-align: center\"><strong>Plafonds de d\u00e9duction<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\"><strong>Ann\u00e9e d&rsquo;acquisition ou de location du v\u00e9hicule<\/strong><\/td>\n<td style=\"text-align: center\" width=\"11%\"><strong>9 900 \u20ac<\/strong><\/td>\n<td style=\"text-align: center\" width=\"26%\"><strong>18 300 \u20ac<\/strong><\/td>\n<td style=\"text-align: center\" width=\"16%\"><strong>20 300 \u20ac<\/strong><\/td>\n<td style=\"text-align: center\"><strong>30 000 \u20ac<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\"><strong>Avant 2017<\/strong><\/td>\n<td style=\"text-align: center\" width=\"11%\">&gt; 200 g<\/td>\n<td style=\"text-align: center\" width=\"26%\">\u2264 200 g<\/td>\n<td style=\"text-align: center\" width=\"16%\"><\/td>\n<td style=\"text-align: center\"><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\"><strong>2017<\/strong><\/td>\n<td style=\"text-align: center\" width=\"11%\">&gt; 155 g<\/td>\n<td style=\"text-align: center\" width=\"26%\">60 g \u2264\u00c9mission de CO<sub>2<\/sub> par kilom\u00e8tre \u2264 155 g<\/td>\n<td style=\"text-align: center\" rowspan=\"5\" width=\"16%\">20 g \u2264\u00c9mission de CO<sub>2<\/sub> par kilom\u00e8tre &lt; 60 g<\/td>\n<td style=\"text-align: center\" rowspan=\"5\">Moins de 20 g de CO<sub>2 <\/sub>par kilom\u00e8tre<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\"><strong>2018<\/strong><\/td>\n<td style=\"text-align: center\" width=\"11%\">&gt; 150 g<\/td>\n<td style=\"text-align: center\" width=\"26%\">60 g \u2264\u00c9mission de CO<sub>2<\/sub> par kilom\u00e8tre \u2264 150 g<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\"><strong>2019<\/strong><\/td>\n<td style=\"text-align: center\" width=\"11%\">&gt; 140 g<\/td>\n<td style=\"text-align: center\" width=\"26%\">60 g \u2264\u00c9mission de CO<sub>2<\/sub> par kilom\u00e8tre \u2264 140 g<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\"><strong>2020<\/strong><\/td>\n<td style=\"text-align: center\" width=\"11%\">&gt; 135 g<\/td>\n<td style=\"text-align: center\" width=\"26%\">60 g \u2264\u00c9mission de CO<sub>2<\/sub> par kilom\u00e8tre \u2264 135 g<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\"><strong>A compter de 2021<\/strong><\/td>\n<td style=\"text-align: center\" width=\"11%\">&gt; 130 g<\/td>\n<td style=\"text-align: center\" width=\"26%\">60 g \u2264\u00c9mission de CO<sub>2<\/sub> par kilom\u00e8tre \u2264 130 g<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La loi de finances pour 2017 (article 70) a modifi\u00e9 les seuils de d\u00e9duction des amortissements des v\u00e9hicules de tourisme pour la d\u00e9termination du b\u00e9n\u00e9fice imposable. Les seuils de d\u00e9duction sont augment\u00e9s en faveur des v\u00e9hicules propres (v\u00e9hicules \u00e9lectriques et hybrides). Jusqu&rsquo;en 2016, les dotations aux amortissements pratiqu\u00e9es sur ces v\u00e9hicules \u00e9taient d\u00e9ductibles dans la [&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":[874,1082],"class_list":["post-7741","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-impot-sur-les-societes","tag-vehicules-de-tourisme","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>IS et v\u00e9hicules de tourisme - 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\/2017\/03\/06\/is-et-vehicules-de-tourisme\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IS et v\u00e9hicules de tourisme - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"La loi de finances pour 2017 (article 70) a modifi\u00e9 les seuils de d\u00e9duction des amortissements des v\u00e9hicules de tourisme pour la d\u00e9termination du b\u00e9n\u00e9fice imposable. Les seuils de d\u00e9duction sont augment\u00e9s en faveur des v\u00e9hicules propres (v\u00e9hicules \u00e9lectriques et hybrides). Jusqu&rsquo;en 2016, les dotations aux amortissements pratiqu\u00e9es sur ces v\u00e9hicules \u00e9taient d\u00e9ductibles dans la [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gereso.com\/actualites\/2017\/03\/06\/is-et-vehicules-de-tourisme\/\" \/>\n<meta property=\"og:site_name\" content=\"Le Blog GERESO\" \/>\n<meta property=\"article:published_time\" content=\"2017-03-06T10:36:18+00:00\" \/>\n<meta name=\"author\" content=\"Damien P\u00e9an\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2017\/03\/06\/is-et-vehicules-de-tourisme\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/2017\/03\/06\/is-et-vehicules-de-tourisme\/\",\"name\":\"IS et v\u00e9hicules de tourisme - Le Blog GERESO\",\"isPartOf\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\"},\"datePublished\":\"2017-03-06T10:36:18+00:00\",\"dateModified\":\"2017-03-06T10:36:18+00:00\",\"author\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.gereso.com\/actualites\/2017\/03\/06\/is-et-vehicules-de-tourisme\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.gereso.com\/actualites\/2017\/03\/06\/is-et-vehicules-de-tourisme\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/2017\/03\/06\/is-et-vehicules-de-tourisme\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.gereso.com\/actualites\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"IS et v\u00e9hicules de tourisme\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#website\",\"url\":\"https:\/\/www.gereso.com\/actualites\/\",\"name\":\"Le Blog GERESO\",\"description\":\"Toute l&#039;actu RH, Finance, Fonction Publique, Management...\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.gereso.com\/actualites\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d\",\"name\":\"Damien P\u00e9an\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/03\/damien-pean.jpg\",\"contentUrl\":\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/03\/damien-pean.jpg\",\"caption\":\"Damien P\u00e9an\"},\"description\":\"Damien P\u00c9AN est titulaire du Dipl\u00f4me d'\u00e9tudes sup\u00e9rieures comptables et financi\u00e8res (DESCF). Il intervient depuis plusieurs ann\u00e9es aupr\u00e8s d'\u00e9tudiants en licence de comptabilit\u00e9 et de gestion, \u00e0 qui il enseigne le contr\u00f4le de gestion, la comptabilit\u00e9 approfondie, le management, la fiscalit\u00e9, le droit des soci\u00e9t\u00e9s et le droit du travail. Il intervient \u00e9galement en formation continue pour le compte de divers organismes de formation sur des th\u00e9matiques techniques en comptabilit\u00e9 et fiscalit\u00e9. Il forme aussi un public de non-initi\u00e9s aux fondamentaux de la finance.\",\"url\":\"https:\/\/www.gereso.com\/actualites\/author\/d-pean\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"IS et v\u00e9hicules de tourisme - Le Blog GERESO","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.gereso.com\/actualites\/2017\/03\/06\/is-et-vehicules-de-tourisme\/","og_locale":"fr_FR","og_type":"article","og_title":"IS et v\u00e9hicules de tourisme - Le Blog GERESO","og_description":"La loi de finances pour 2017 (article 70) a modifi\u00e9 les seuils de d\u00e9duction des amortissements des v\u00e9hicules de tourisme pour la d\u00e9termination du b\u00e9n\u00e9fice imposable. Les seuils de d\u00e9duction sont augment\u00e9s en faveur des v\u00e9hicules propres (v\u00e9hicules \u00e9lectriques et hybrides). Jusqu&rsquo;en 2016, les dotations aux amortissements pratiqu\u00e9es sur ces v\u00e9hicules \u00e9taient d\u00e9ductibles dans la [&hellip;]","og_url":"https:\/\/www.gereso.com\/actualites\/2017\/03\/06\/is-et-vehicules-de-tourisme\/","og_site_name":"Le Blog GERESO","article_published_time":"2017-03-06T10:36:18+00:00","author":"Damien P\u00e9an","twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.gereso.com\/actualites\/2017\/03\/06\/is-et-vehicules-de-tourisme\/","url":"https:\/\/www.gereso.com\/actualites\/2017\/03\/06\/is-et-vehicules-de-tourisme\/","name":"IS et v\u00e9hicules de tourisme - Le Blog GERESO","isPartOf":{"@id":"https:\/\/www.gereso.com\/actualites\/#website"},"datePublished":"2017-03-06T10:36:18+00:00","dateModified":"2017-03-06T10:36:18+00:00","author":{"@id":"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d"},"breadcrumb":{"@id":"https:\/\/www.gereso.com\/actualites\/2017\/03\/06\/is-et-vehicules-de-tourisme\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gereso.com\/actualites\/2017\/03\/06\/is-et-vehicules-de-tourisme\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.gereso.com\/actualites\/2017\/03\/06\/is-et-vehicules-de-tourisme\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.gereso.com\/actualites\/"},{"@type":"ListItem","position":2,"name":"IS et v\u00e9hicules de tourisme"}]},{"@type":"WebSite","@id":"https:\/\/www.gereso.com\/actualites\/#website","url":"https:\/\/www.gereso.com\/actualites\/","name":"Le Blog GERESO","description":"Toute l&#039;actu RH, Finance, Fonction Publique, Management...","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.gereso.com\/actualites\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/c91814f92d627ed4715993fbbf7c7e8d","name":"Damien P\u00e9an","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.gereso.com\/actualites\/#\/schema\/person\/image\/","url":"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/03\/damien-pean.jpg","contentUrl":"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2016\/03\/damien-pean.jpg","caption":"Damien P\u00e9an"},"description":"Damien P\u00c9AN est titulaire du Dipl\u00f4me d'\u00e9tudes sup\u00e9rieures comptables et financi\u00e8res (DESCF). Il intervient depuis plusieurs ann\u00e9es aupr\u00e8s d'\u00e9tudiants en licence de comptabilit\u00e9 et de gestion, \u00e0 qui il enseigne le contr\u00f4le de gestion, la comptabilit\u00e9 approfondie, le management, la fiscalit\u00e9, le droit des soci\u00e9t\u00e9s et le droit du travail. Il intervient \u00e9galement en formation continue pour le compte de divers organismes de formation sur des th\u00e9matiques techniques en comptabilit\u00e9 et fiscalit\u00e9. Il forme aussi un public de non-initi\u00e9s aux fondamentaux de la finance.","url":"https:\/\/www.gereso.com\/actualites\/author\/d-pean\/"}]}},"_links":{"self":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/7741","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/users\/45"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/comments?post=7741"}],"version-history":[{"count":1,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/7741\/revisions"}],"predecessor-version":[{"id":7742,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/posts\/7741\/revisions\/7742"}],"wp:attachment":[{"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/media?parent=7741"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/categories?post=7741"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gereso.com\/actualites\/wp-json\/wp\/v2\/tags?post=7741"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}