{"id":6496,"date":"2018-11-08T10:00:00","date_gmt":"2018-11-08T09:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2018\/11\/08\/renforcement-en-vue-pour-le-suramortissement-en-faveur-des-vehicules-utilitaires\/"},"modified":"2018-12-10T12:02:07","modified_gmt":"2018-12-10T11:02:07","slug":"renforcement-en-vue-pour-le-suramortissement-en-faveur-des-vehicules-utilitaires","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2018\/11\/08\/renforcement-en-vue-pour-le-suramortissement-en-faveur-des-vehicules-utilitaires\/","title":{"rendered":"Renforcement en vue pour le suramortissement en faveur des v\u00e9hicules utilitaires"},"content":{"rendered":"<p>Les entreprises relevant d\u2019un r\u00e9gime r\u00e9el peuvent d\u00e9duire de leur r\u00e9sultat imposable, en plus de l\u2019amortissement classique, une somme \u00e9gale \u00e0 40\u00a0% de la valeur d\u2019origine des v\u00e9hicules, affect\u00e9s \u00e0 leur activit\u00e9, dont le poids total autoris\u00e9 en charge (PTAC) est sup\u00e9rieur ou \u00e9gal \u00e0 3,5\u00a0tonnes, acquis ou pris en location avec option d\u2019achat ou en cr\u00e9dit-bail jusqu\u2019au 31\u00a0d\u00e9cembre\u00a02019, et qui utilisent exclusivement comme \u00e9nergie le gaz naturel, le biom\u00e9thane carburant ou le carburant ED95.<\/p>\n<p>Un amendement au projet de loi de finances pour\u00a02019 pr\u00e9voit de proroger ce suramortissement jusqu\u2019au 31\u00a0d\u00e9cembre\u00a02021.<\/p>\n<p>Et il serait \u00e9largi aux v\u00e9hicules neufs dont le PTAC est \u00e9gal ou sup\u00e9rieur \u00e0 2,6\u00a0tonnes et inf\u00e9rieur \u00e0 3,5\u00a0tonnes acquis \u00e0 compter du 1<sup>er<\/sup>\u00a0janvier\u00a02019, \u00e0 savoir les v\u00e9hicules utilitaires l\u00e9gers. Mais attention, le taux de la d\u00e9duction pour ces v\u00e9hicules serait de 20\u00a0%.<\/p>\n<p>En outre, le taux serait port\u00e9 \u00e0 60\u00a0% pour les v\u00e9hicules dont le PTAC est inf\u00e9rieur ou \u00e9gal \u00e0 16\u00a0tonnes acquis neufs \u00e0 compter du 1<sup>er<\/sup>\u00a0janvier\u00a02019.<\/p>\n<p>Enfin, la liste des \u00e9nergies devant \u00eatre utilis\u00e9es serait compl\u00e9t\u00e9e pour les v\u00e9hicules acquis neufs ou pris en location avec option d\u2019achat ou en cr\u00e9dit-bail \u00e0 partir du 1<sup>er<\/sup>\u00a0janvier\u00a02019. Le dispositif s\u2019appliquerait ainsi aux v\u00e9hicules qui fonctionnent exclusivement, ou en compl\u00e9ment aux carburants d\u00e9j\u00e0 admis, \u00e0 l\u2019\u00e9nergie \u00e9lectrique ou \u00e0 l\u2019hydrog\u00e8ne.<\/p>\n<p><cite class=\"reference\"><a href=\"http:\/\/www2.assemblee-nationale.fr\/static\/budget\/plf2019\/1255-9.pdf\" class=\"target-blank\"><br \/>\n               Art.\u00a019 quater, projet de loi de finances pour\u00a02019, adopt\u00e9 le 23\u00a0octobre\u00a02018 en 1re\u00a0lecture par l\u2019Assembl\u00e9e nationale (1re\u00a0partie)<br \/>\n            <\/a><\/cite><\/p>\n<p>Les Echos Publishing 2018<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Afin d\u2019encourager l\u2019investissement des entreprises dans des v\u00e9hicules de transport routier respectueux de l\u2019environnement, la d\u00e9duction exceptionnelle serait prorog\u00e9e et \u00e9tendue.<\/p>\n","protected":false},"author":5,"featured_media":6497,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"yes","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[38],"tags":[32],"class_list":["post-6496","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","tag-entrepreneurs","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/6496"}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=6496"}],"version-history":[{"count":1,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/6496\/revisions"}],"predecessor-version":[{"id":6552,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/6496\/revisions\/6552"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/6497"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=6496"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=6496"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=6496"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}