{"id":4376,"date":"2021-05-18T08:20:42","date_gmt":"2021-05-18T06:20:42","guid":{"rendered":"https:\/\/www.link2fleet.com\/1268380\/"},"modified":"2021-05-18T08:20:42","modified_gmt":"2021-05-18T06:20:42","slug":"1268380","status":"publish","type":"post","link":"https:\/\/www.link2fleet.com\/fr\/1268380\/","title":{"rendered":"R\u00e9duction de la d\u00e9ductibilit\u00e9 fiscale des voitures neutres en carbone \u00e0 67,5% d’ici 2031 et hausse de la cotisation CO2"},"content":{"rendered":"

Comme nous l’avions d\u00e9j\u00e0 annonc\u00e9, le verdissement du parc automobile belge a fait largement d\u00e9bat au sein du Kern<\/a>. Mais cette nuit, au terme d’une r\u00e9union qui a dur\u00e9 6 heures, les partenaires de la majorit\u00e9 sont finalement arriv\u00e9s \u00e0 un accord. Concr\u00e8tement, celui-ci pr\u00e9voit une r\u00e9duction graduelle de la d\u00e9ductibilit\u00e9 fiscale des voitures \u00e0 carburant fossile entre 2023 et 2028. A noter que cette mesure ne concerna que les nouveaux contrats sign\u00e9s \u00e0 partir du 1\/07\/2023 et ne s’appliquera qu’aux voitures particuli\u00e8res et non aux utilitaires l\u00e9gers. A partir de 2026, seules les voitures neutres en carbone seront encore 100% d\u00e9ductibles fiscalement.<\/p>\n

Mais ce n’est qu’un d\u00e9but. Car \u00e0 partir de 2027, la d\u00e9ductibilit\u00e9 des voitures neutres en carbone subira \u00e9galement une r\u00e9duction graduelle qui la portera \u00e0 67,5% \u00e0 l’horizon 2031.<\/p>\n

 <\/p>\n

Evolution de la d\u00e9ductibilit\u00e9 des voitures neutres en carbone (2026-2031)<\/em><\/p>\n\n\n\n\n\n\n\n\n\n
Ann\u00e9e<\/strong><\/td>\nPourcentage de d\u00e9ductibilit\u00e9<\/strong><\/td>\n<\/tr>\n
2026<\/td>\n100%<\/td>\n<\/tr>\n
2027<\/td>\n95%<\/td>\n<\/tr>\n
2028<\/td>\n90%<\/td>\n<\/tr>\n
2029<\/td>\n82,5%<\/td>\n<\/tr>\n
2030<\/td>\n75%<\/td>\n<\/tr>\n
2031<\/td>\n67,5%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

En ce qui concerne les v\u00e9hicules \u00e0 carburant fossile, la d\u00e9ductibilit\u00e9 sera donc revue \u00e0 la baisse pour les nouveaux v\u00e9hicules dont le contrat sera sign\u00e9 \u00e0 partir du 1er juillet 2023. Entre le 1\/7\/2023 et le 31\/12\/2025, un r\u00e9gime transitoire avec une d\u00e9ductibilit\u00e9 maximale de 75% sera mis en place. D\u00e8s 2026, il sera r\u00e9duit \u00e0 50%, puis \u00e0 25% en 2027 pour enfin \u00eatre nul en 2028.<\/p>\n

 <\/p>\n

Des aides pour l’infrastructure<\/strong><\/p>\n

D\u00e9velopper un parc automobile \u00e9lectrique va n\u00e9cessit\u00e9 une infrastructure plus \u00e9tendue. A ce niveau, le gouvernement De Croo a d\u00e9cid\u00e9 d’accorder une r\u00e9duction fiscale aux entreprises (et aux particuliers) qui installeront une borne sur leur site (ou \u00e0 domicile). Pour les entreprises, les co\u00fbts d’installation pourront \u00eatre d\u00e9duits fiscalement et la dur\u00e9e de l’amortissement sera r\u00e9duite, pour autant que les bornes soient \u00e9galement mises \u00e0 disposition des usagers externes \u00e0 l’entreprise (bornes publiques). Le montant maximum sur lequel un d\u00e9duction d’imp\u00f4t pourra \u00eatre effectu\u00e9e est de 1.500 euros par borne de recharge.<\/p>\n

Evolution de la d\u00e9ductibilit\u00e9 pour l’installation de bornes de recharge\u00a0<\/em><\/p>\n\n\n\n\n\n
P\u00e9riode<\/strong><\/td>\nPourcentage de d\u00e9ductibilit\u00e9<\/strong><\/td>\n<\/tr>\n
1\/09\/2021 – 31\/12\/2022<\/td>\n200%<\/td>\n<\/tr>\n
1\/01\/2023 – 31\/08\/2024<\/td>\n150%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Au-del\u00e0 du 31\/08\/2024, aucune \u00e9volution n’est annonc\u00e9e \u00e0 ce jour.<\/p>\n

 <\/p>\n

Budget de mobilit\u00e9 simplifi\u00e9<\/strong><\/p>\n

Un dernier point abord\u00e9 par les partenaires a \u00e9t\u00e9 la question du budget de mobilit\u00e9, estim\u00e9 trop compliqu\u00e9 dans sa forme actuelle. Il a donc \u00e9t\u00e9 d\u00e9cid\u00e9 que le concept du budget de mobilit\u00e9 devait \u00eatre revu afin d’en simplifier sa mise en place et de le rendre plus attrayant pour l’ensemble des travailleurs, y compris ceux ne disposant pas d’une voiture de soci\u00e9t\u00e9. Le but \u00e9tant toujours de favoriser au maximum les solutions de mobilit\u00e9 alternatives \u00e0 la voiture individuelle. Les d\u00e9tails de cette simplification doivent encore \u00eatre d\u00e9battus, mais on parle des quelques points suivants:<\/p>\n

    \n
  • \u00e9largissement des solutions de mobilit\u00e9 int\u00e9gr\u00e9es au budget de mobilit\u00e9 (stationnement et s\u00e9curit\u00e9 des v\u00e9los et scooters \u00e9lectriques<\/li>\n
  • Budget de mobilit\u00e9 \u00e9galement accessible aux personnes vivant sous votre toit.<\/li>\n
  • Cr\u00e9ation d’une prime aux pi\u00e9tons pour les trajets domicile-travail<\/li>\n<\/ul>\n

     <\/p>\n

    Cotisation CO2 revue<\/strong><\/p>\n

    Les discussions ont \u00e9galement port\u00e9 sur la cotisation de CO2, qui devrait subir une augmentation dans les ann\u00e9es \u00e0 venir. Mais les d\u00e9tails de cette r\u00e9forme doivent encore \u00eatre discut\u00e9s.<\/p>\n

     <\/p>\n

    R\u00e9forme critiqu\u00e9e<\/strong><\/p>\n

    Bien qu’un accord soit intervenu, les socialistes et les Verts se sont montr\u00e9s tr\u00e8s critiques. Les premiers estiment en effet que cette r\u00e9forme va cr\u00e9er un trou de 400 millions d’euros dans le budget de l’Etat, en raison des pertes li\u00e9es aux accises sur les carburant notamment. Il a en tout cas \u00e9t\u00e9 d\u00e9cid\u00e9 qu’on ne toucherait pas au calcul de l’avantage de toute nature\u00a0avant 2024, l\u2019ann\u00e9e ou la grande r\u00e9forme fiscale est pr\u00e9vue selon le ministre Van Peteghem<\/span>.<\/span><\/p>\n

     <\/p>\n

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

    Comme nous l’avions d\u00e9j\u00e0 annonc\u00e9, le verdissement du parc automobile belge a fait largement d\u00e9bat au sein du Kern. Mais cette nuit, au terme d’une r\u00e9union qui a dur\u00e9 6 heures, les partenaires de la majorit\u00e9 sont finalement arriv\u00e9s \u00e0 un accord. Concr\u00e8tement, celui-ci pr\u00e9voit une r\u00e9duction graduelle de la d\u00e9ductibilit\u00e9 fiscale des voitures \u00e0 […]<\/p>\n","protected":false},"author":4,"featured_media":2274,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[135],"tags":[],"class_list":["post-4376","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-fr"],"acf":[],"yoast_head":"\nR\u00e9duction de la d\u00e9ductibilit\u00e9 fiscale des voitures neutres en carbone \u00e0 67,5% d'ici 2031 et hausse de la cotisation CO2 - link2fleet<\/title>\n<meta name=\"description\" content=\"C’est durant la nuit de lundi \u00e0 mardi que le gouvernement De Croo est enfin arriv\u00e9 \u00e0 un accord sur le verdissement du parc fleet,\u2026\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9duction de la d\u00e9ductibilit\u00e9 fiscale des voitures neutres en carbone \u00e0 67,5% d'ici 2031 et hausse de la cotisation CO2 - 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