{"id":13930,"date":"2023-01-18T07:39:44","date_gmt":"2023-01-18T05:39:44","guid":{"rendered":"https:\/\/peoplesphere.be\/fr\/?p=13930"},"modified":"2023-01-18T07:39:44","modified_gmt":"2023-01-18T05:39:44","slug":"vehicules-hybrides-electriques-cest-moment-de-bien-choisir-accompagner-transformation-flottes-de-voitures-de-societe","status":"publish","type":"post","link":"https:\/\/peoplesphere.be\/fr\/vehicules-hybrides-electriques-cest-moment-de-bien-choisir-accompagner-transformation-flottes-de-voitures-de-societe\/","title":{"rendered":"V\u00e9hicules hybrides ou \u00e9lectriques: c’est le moment de bien choisir pour accompagner la transformation des flottes de voitures de soci\u00e9t\u00e9."},"content":{"rendered":"

2023 marque le coup d’envoi du verdissement du parc automobile belge. L’ann\u00e9e derni\u00e8re, le gouvernement a d\u00e9cid\u00e9 de supprimer progressivement les avantages fiscaux accord\u00e9s aux nouvelles voitures de soci\u00e9t\u00e9 qui ne sont pas neutres en carbone, en les \u00e9liminant du parc automobile d’ici 2026.<\/p>\n

Les travailleurs qui souhaitent opter pour une voiture de soci\u00e9t\u00e9 hybride ne doivent pas attendre trop longtemps. Plus t\u00f4t le changement est effectu\u00e9, plus le traitement fiscal est avantageux. En outre, les d\u00e9lais d’attente pour les nouvelles voitures sont d’une longueur sans pr\u00e9c\u00e9dent.<\/p>\n

D\u00e9ductibilit\u00e9 limit\u00e9e des co\u00fbts de consommation de carburant fossile<\/em><\/strong><\/p>\n

Pour les nouveaux v\u00e9hicules hybrides rechargeables command\u00e9s \u00e0 partir du 1er janvier 2023, la d\u00e9ductibilit\u00e9 fiscale des frais d\u2019essence ou de diesel sera limit\u00e9e \u00e0 50%. L\u2019objectif du gouvernement est bien entendu d\u2019encourager l\u2019utilisation de ces v\u00e9hicules hybrides en mode \u00e9lectrique.<\/p>\n

Quant aux plug-in hybrides achet\u00e9es avant le 1er janvier 2023, le r\u00e9gime actuel de d\u00e9ductibilit\u00e9 fiscale continuera \u00e0 s\u2019appliquer.<\/p>\n

En outre, \u00e0 partir du 1er janvier 2026, la d\u00e9ductibilit\u00e9 fiscale pour les v\u00e9hicules \u00e0 \u00e9mission non z\u00e9ro, dont font partie les plug-in hybrides, achet\u00e9s entre le 1er juillet 2023 et le 31 d\u00e9cembre 2025 sera progressivement r\u00e9duite pour \u00eatre nulle en 2028.<\/p>\n

Une fois, les nouvelles r\u00e8gles fiscales \u00e9tablies, une question demeure : comment prouver qu\u2019un v\u00e9hicule a bien \u00e9t\u00e9 \u00ab achet\u00e9 \u00bb avant la date de d\u00e9but du nouveau r\u00e9gime ?<\/p>\n

A cet \u00e9gard, le Fisc a pr\u00e9cis\u00e9 que la date d\u2019achat \u00e0 prendre en consid\u00e9ration \u00e9tait celle \u00e0 partir de laquelle le bon de commande est \u00e9tabli et sign\u00e9 par le vendeur et l\u2019acheteur-contribuable du v\u00e9hicule ou, s\u2019ils optent pour une formule de leasing, la date \u00e0 laquelle le contrat de leasing est sign\u00e9 par le bailleur et le locataire-contribuable.<\/p>\n

Si le travailleur a opt\u00e9 pour un v\u00e9hicule hybride, il doit alors veiller \u00e0 avoir sign\u00e9 le bon de commande ou le contrat de leasing avant le 1er janvier 2023 ! A d\u00e9faut, il tombera sous l\u2019application du nouveau r\u00e9gime fiscal, soit une d\u00e9ductibilit\u00e9 fiscale des co\u00fbts de consommation de carburant fossile de 50%.<\/p>\n

Exemple: Pierre ach\u00e8te un v\u00e9hicule plug-in hybride et signe le bon de commande en d\u00e9cembre 2022. Mais en raison de d\u00e9lais de livraison importants, il ne prend possession du v\u00e9hicule que 6 mois plus tard, soit apr\u00e8s le 1er janvier 2023. Ce v\u00e9hicule sera consid\u00e9r\u00e9 comme \u00ab achet\u00e9 \u00bb avant le 1er janvier 2023, sur base du bon de commande, m\u00eame si il n\u2019\u00e9tait pas encore livr\u00e9 \u00e0 ce moment-l\u00e0.<\/p>\n

(Plug-in) hybride ou voiture \u00e9lectrique ?<\/em><\/strong><\/p>\n

Dans une voiture hybride, un moteur \u00e0 combustion classique est combin\u00e9 \u00e0 un moteur \u00e9lectrique, alors qu’une voiture \u00e9lectrique ne tire son \u00e9nergie que de ses propres batteries. Pour faire un choix entre ces deux solutions, il faut toujours tenir compte du TCO, c\u2019est-\u00e0-dire le \u00ab total cost of ownership \u00bb ou le co\u00fbt total de possession. Celui-ci comprend non seulement le prix d\u2019achat, mais aussi les co\u00fbts d\u2019entretien, les pneus, la consommation, les r\u00e9parations… et m\u00eame la d\u00e9ductibilit\u00e9 fiscale.<\/p>\n

Fin des ventes de voitures au diesel et \u00e0 l\u2019essence d\u2019ici 2035<\/em><\/strong><\/p>\n

Le Parlement europ\u00e9en a r\u00e9cemment d\u00e9cid\u00e9 qu\u2019aucune nouvelle voiture au diesel ou \u00e0 l\u2019essence ne pourra plus \u00eatre vendue dans l\u2019Union europ\u00e9enne d\u2019ici 2035, le but \u00e9tant qu\u2019\u00e0 l\u2019horizon 2050, la circulation des personnes en Europe soit quasiment neutre en carbone. Cette d\u00e9cision contribue \u00e9videmment au verdissement de la flotte.<\/p>\n

 <\/p>\n

Source: Securex<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

2023 marque le coup d’envoi du verdissement du parc automobile belge. 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