The same is true of the socalled society vehicles i

Choose a professional vehicle is a special moment for many of you. It is an opportunity to the Tower of marks and the latest models came out. But it's not as much a clear exercise, both criteria of choice are many. And to the traditional criteria of technical performance, the driving pleasure and price graft of new considerations, including tax. Tax settings who suffered the growing influence in recent years, the environmental protection policy. Because if the tax depends on less and less choice operated by the company - to buy the vehicle, rental, or reimburse the cost of travel to the owner of the vehicle - make, devices of incentives for the purchase of clean vehicles have multiplied, and can no longer be ignored. To facilitate and inform your choices, here is an overview of the main tax rules applicable in the matter.

The deduction of the costs associated with business vehicles depreciation of the vehicle when your organization acquires a vehicle, it can in principle amortize it over a period of 5 years. However, for passenger cars, the "commercial" cars and "breaks", the tax deduction of depreciation is excluded for the fraction of the cost of acquisition than 18 300 (9 000 for vehicles with greater than 200 g/km CO2 emission rate). Example: for a car bought 20 000 and amortized over 5 years, accounting depreciation is 4,000 (20,000 x 20) and the non-deductible fraction to reinstate in the taxable profit was 340 4 000 x (20 000-18 300 / 20,000). On the other hand the cars to the company because of its activity, such as ambulances and taxis, are not affected by this limitation. In addition to the hardening of the taxation of the amortization of the most polluting vehicles, exceptional depreciation was set up for clean vehicles. Indeed, they can be amortized over 12 months only when they acquired new before January 1, 2010 and whether or not, they work exclusively with electricity, natural gas (CNG), liquefied petroleum (LPG) or the super ethanol E85 gas.

Attention: these cars are depreciation over 12 months on the only fraction of the price that does not exceed 18 300. The deductibility of rent rather than to buy, you can choose to rent or to leasing a vehicle for your company, this choice is neutral from the point of view of the deduction of expenses. Indeed, when the lease is greater than 3 months, rent deduction is limited, in the same way as depreciation of cars whose company owns. Thus, the share of rent for amortization practiced by the rental company for the fraction of the purchase price of the vehicle than 18 300 (9 000 or ) is not deductible.

In practice: the leasing companies are required to inform you each year on the part of non-deductible rents. Other deductible expenses expenses other than depreciation or rent, such as maintenance, fuel and repairs, are deductible without limitation if they are incurred in the interest of the company. They must be deducted for their amount real and never be assessed against the kilometre scales of the Administration. Accuracy: when a vehicle registered in the assets of the undertaking is used both as a professional and personal, corresponding expenses are deductible from the result in proportion to its professional use. By exception, individual entrepreneurs who opt for the super-simplifiée accounting have the possibility of evaluation of flat-rate expenditure of fuel consumed during their professional travel with a vehicle to mixed use (personal and professional). And holders of non-commercial profits are allowed to use the kilometre lump sum rates published by the tax administration for which they are owners and vehicles they use in their profession. This option is annual and materializes by the absence of recognition as an expense of the expenditure covered by these scales. It is global, i.e. that it is all vehicles (car or motorcycle) used by the individual professional. Personal vehicle If you are Manager of a company subject to the tax on companies (CEO, Managing Director of SARL) and you choose to make your business travel with your own vehicle, your costs may you be reimbursed by your company according to the rates published by the tax administration. So for the movements made by your employees with their personal vehicle. These allowances are then exempt from income tax and social charges. Moreover, they are deductible from the result of the company.

Note: to take advantage of this scheme, you should always be able to justify the number of kilometres travelled in professional title and indicate the date, the object and the importance of your travel. VAT and company vehicles you cannot recover VAT on the purchase of private vehicles and mixed use, unless they are intended to be resold in new condition. Accessories, spare parts as well as the benefits on these vehicles are also excluded from the right to deduct. For commercial vehicles, VAT is, however, recoverable. The same is true of the so-called "society" vehicles, i.e. vehicles at two places not having not anchor points allow the installation of seat back. Moreover, the VAT is not recoverable on the super unleaded. VAT on diesel and the super E85 ethanol consumed by private vehicles or mixed use, however, is recoverable up to 80. Celle on the CNG, LPG and electricity is deductible in full. It is the same for VAT on the diesel consumed by vehicles. Professional tax Passenger vehicles or utilities supported longstay or purchased by a subject company enter the taxable base of trade tax. However, the vehicles hired for a short or average length are not declared by the tenant when it is not the exclusive provision for more than 6 months. Tax on vehicles of company (TVS) each year, before 1 December, the companies, whatever their legal form and their tax system, must pay the TVS for the cars they use and have France. Two scales are applicable. The tax rate is determined by CO2 emissions for vehicles having a community reception, put into circulation as of June 1, 2004 and were not owned or used by the company prior to January 1, 2006. For other vehicles, it is the schedule based on the tax horses of the vehicle which continues to apply, ranging from 750 for vehicles whose tax power is less than 4 CV, at 4 500 beyond 16 CV. In practice: the emission of CO2 of a vehicle is normally indicated on the grey card or technical documentation of the car. Otherwise, should refer to the conventional rate on the guide published by ADEME (environment and energy control agency) available on the website