{"id":19538,"date":"2024-01-09T06:42:34","date_gmt":"2024-01-09T06:42:34","guid":{"rendered":"https:\/\/www.asesoriaorihuelacosta.com\/?p=19538"},"modified":"2024-01-12T06:53:34","modified_gmt":"2024-01-12T06:53:34","slug":"ladministration-fiscale-a-publie-les-criteres-dapplication-de-la-tva-sur-les-voitures-de-societe","status":"publish","type":"post","link":"https:\/\/www.asesoriaorihuelacosta.com\/fr\/ladministration-fiscale-a-publie-les-criteres-dapplication-de-la-tva-sur-les-voitures-de-societe\/","title":{"rendered":"L&rsquo;administration fiscale a publi\u00e9 les crit\u00e8res d&rsquo;application de la TVA sur les voitures de soci\u00e9t\u00e9."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"19538\" class=\"elementor elementor-19538\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-f22e71b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f22e71b\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e62c05c\" data-id=\"e62c05c\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0808ac5 elementor-widget elementor-widget-text-editor\" data-id=\"0808ac5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div id=\"articleIntro\" class=\"articleIntro\"><p>L&rsquo;administration fiscale a publi\u00e9 les crit\u00e8res applicables \u00e0 la TVA sur les v\u00e9hicules de soci\u00e9t\u00e9 et \u00e0 la r\u00e9mun\u00e9ration en nature imputable \u00e0 l&rsquo;imp\u00f4t sur le revenu des personnes physiques des salari\u00e9s lorsqu&rsquo;ils peuvent les utiliser \u00e0 des fins priv\u00e9es.<br \/>Note de l&rsquo;AEAT<\/p><p>L&rsquo;administration fiscale a publi\u00e9 une note dans laquelle elle analyse le traitement fiscal que les entreprises doivent r\u00e9server aux v\u00e9hicules qu&rsquo;elles acqui\u00e8rent ou louent et dont elles c\u00e8dent l&rsquo;usage \u00e0 leurs salari\u00e9s, qui peuvent les utiliser totalement ou partiellement \u00e0 des fins personnelles. Voyez quels sont les principaux crit\u00e8res \u00e0 appliquer<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-040814a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"040814a\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-556d3a7\" data-id=\"556d3a7\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2535d8e elementor-widget elementor-widget-heading\" data-id=\"2535d8e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Traitement TVA des voitures de soci\u00e9t\u00e9<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-637e6a8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"637e6a8\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-85153dc\" data-id=\"85153dc\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-eaf5b98 elementor-widget elementor-widget-text-editor\" data-id=\"eaf5b98\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Facturation de la TVA<\/p><p>Tout d&rsquo;abord, l&rsquo;administration fiscale rappelle dans sa note que la TVA doit \u00eatre factur\u00e9e par l&rsquo;entreprise lorsque le v\u00e9hicule est c\u00e9d\u00e9 au salari\u00e9 \u00e0 titre on\u00e9reux.<\/p><p>C&rsquo;est le cas, par exemple :<\/p><ul><li>Si le travailleur paie l&rsquo;entreprise pour l&rsquo;utilisation du v\u00e9hicule ou renonce \u00e0 une partie du salaire mon\u00e9taire.<\/li><li>Si le travailleur choisit l&rsquo;utilisation du v\u00e9hicule parmi diverses formes de r\u00e9mun\u00e9ration.<\/li><li>Si l&rsquo;entreprise et le travailleur conviennent qu&rsquo;une partie du travail fourni, exprim\u00e9e en termes mon\u00e9taires, constitue une telle contrepartie.<\/li><\/ul><p>L&rsquo;habituel, avec la TVA<\/p><p>Par cons\u00e9quent, dans la plupart des cas, l&rsquo;entreprise doit facturer la TVA sur la cession de v\u00e9hicules \u00e0 des employ\u00e9s pour leur usage priv\u00e9, puisque cette cession se fait pr\u00e9cis\u00e9ment en contrepartie du travail fourni et qu&rsquo;elle doit payer cette TVA, qu&rsquo;elle soit collect\u00e9e aupr\u00e8s des travailleurs ou non.<\/p><p>Attention ! La TVA ne doit pas \u00eatre per\u00e7ue uniquement si la cession est gratuite, ce qui est tr\u00e8s rarement le cas (ce serait le cas, par exemple, si l&rsquo;utilisation du v\u00e9hicule \u00e9tait facultative pour l&#8217;employ\u00e9 et que, par ailleurs, le fait que l&#8217;employ\u00e9 fasse ou non usage de cette facult\u00e9 n&rsquo;avait pas d&rsquo;incidence sur sa r\u00e9mun\u00e9ration).<\/p><p>D\u00e9duction de la TVA sur la voiture de soci\u00e9t\u00e9<\/p><p>Par ailleurs, le fait que la soci\u00e9t\u00e9 doive ou non facturer la TVA sur le transfert de la voiture a \u00e9galement une incidence sur la d\u00e9duction de la TVA en amont sur l&rsquo;achat ou la location de la voiture :<\/p><p>Si l&rsquo;entreprise doit facturer la TVA sur le transfert du v\u00e9hicule aux employ\u00e9s (c&rsquo;est le cas si le transfert n&rsquo;est pas gratuit), la TVA en amont est d\u00e9ductible \u00e0 100 %.<br \/>Si aucune TVA n&rsquo;est factur\u00e9e (gratuit\u00e9) et que le v\u00e9hicule est \u00e9galement utilis\u00e9 \u00e0 des fins professionnelles, l&rsquo;entreprise peut d\u00e9duire au moins 50 % de la TVA en amont (\u00e0 moins qu&rsquo;elle ne prouve une utilisation professionnelle sup\u00e9rieure).<\/p><p>S&rsquo;il n&rsquo;y a pas d&rsquo;utilisation professionnelle minimale, la TVA n&rsquo;est en aucun cas d\u00e9ductible.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-108be34 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"108be34\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-307be74\" data-id=\"307be74\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-05e12eb elementor-widget elementor-widget-heading\" data-id=\"05e12eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Traitement des voitures de soci\u00e9t\u00e9 au regard de l'imp\u00f4t sur le revenu des personnes physiques<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-4b4ab07 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4b4ab07\" data-element_type=\"section\" data-e-type=\"section\">\r\n\t\t\r\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\r\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b972f3a\" data-id=\"b972f3a\" data-element_type=\"column\" data-e-type=\"column\">\r\n\t\t\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\r\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-336a362 elementor-widget elementor-widget-text-editor\" data-id=\"336a362\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La disponibilit\u00e9.<\/p><p>Le Tr\u00e9sor indique \u00e9galement que la r\u00e9mun\u00e9ration en nature attribu\u00e9e aux employ\u00e9s aux fins de l&rsquo;imp\u00f4t sur le revenu des personnes physiques (en g\u00e9n\u00e9ral, 20 % de la valeur marchande du v\u00e9hicule) doit \u00eatre calcul\u00e9e au prorata de leur \u00ab\u00a0disponibilit\u00e9 \u00e0 des fins priv\u00e9es\u00a0\u00bb.<\/p><p>Il se base sur les derni\u00e8res d\u00e9cisions de la Audiencia Nacional selon lesquelles, pour calculer le pourcentage d&rsquo;utilisation professionnelle, il faut partir de la proportion repr\u00e9sent\u00e9e par le nombre d&rsquo;heures de travail annuel \u00e9tabli dans la convention collective par rapport au nombre total d&rsquo;heures annuelles.<\/p><p>Discutable.<\/p><p>Toutefois, ce point est discutable. D&rsquo;autres tribunaux et l&rsquo;Audiencia Nacional elle-m\u00eame, dans d&rsquo;autres d\u00e9cisions, ont consid\u00e9r\u00e9 que, dans ces cas, c&rsquo;est l&rsquo;utilisation effective du bien &#8211; \u00e0 des fins professionnelles ou priv\u00e9es &#8211; qui doit \u00eatre prise en compte, et non le simple pouvoir de disposition.<\/p><p>Ainsi, si vous pouvez prouver l&rsquo;utilisation effective de vos v\u00e9hicules (par exemple, si vous avez contract\u00e9 un service qui vous permet d&rsquo;enregistrer vos d\u00e9placements au moyen d&rsquo;un GPS), d\u00e9fendez la possibilit\u00e9 de quantifier la r\u00e9mun\u00e9ration en nature en fonction de cette utilisation effective.<\/p><p>source<\/p><p>&#8211;<a href=\"https:\/\/sede.agenciatributaria.gob.es\/Sede\/todas-noticias\/Nota_sobre_cuestiones_relativas_a_los_vehiculos_de_uso_mixto_cedidos_a_empleados.html\" target=\"_blank\" rel=\"noopener\">Note de l&rsquo;AEAT, 28 juillet 2023<\/a>.<\/p><p>-Cour nationale, 13 avril 2009.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<\/section>\r\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>L&rsquo;administration fiscale a publi\u00e9 les crit\u00e8res applicables \u00e0 la TVA sur les v\u00e9hicules de soci\u00e9t\u00e9 et \u00e0 la r\u00e9mun\u00e9ration en nature imputable \u00e0 l&rsquo;imp\u00f4t sur le revenu des personnes physiques des salari\u00e9s lorsqu&rsquo;ils peuvent les utiliser \u00e0 des fins priv\u00e9es.Note de l&rsquo;AEAT L&rsquo;administration fiscale a publi\u00e9 une note dans laquelle elle analyse le traitement fiscal [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":19300,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-19538","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"featured_image_src":{"landsacpe":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/01\/vehiculo-empresa-en-tamano-grande-1000x445.jpeg",1000,445,true],"list":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/01\/vehiculo-empresa-en-tamano-grande-463x348.jpeg",463,348,true],"medium":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/01\/vehiculo-empresa-en-tamano-grande-300x200.jpeg",300,200,true],"full":["https:\/\/www.asesoriaorihuelacosta.com\/wp-content\/uploads\/2024\/01\/vehiculo-empresa-en-tamano-grande.jpeg",1000,667,false]},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Crit\u00e8res d&#039;application de la TVA sur les voitures de soci\u00e9t\u00e9.<\/title>\n<meta name=\"description\" content=\"L&#039;administration fiscale Espagnol a publi\u00e9 les crit\u00e8res applicables \u00e0 la TVA sur les voitures de soci\u00e9t\u00e9 et r\u00e9mun\u00e9rations en nature soumises \u00e0 l&#039;imp\u00f4t\" \/>\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.asesoriaorihuelacosta.com\/fr\/ladministration-fiscale-a-publie-les-criteres-dapplication-de-la-tva-sur-les-voitures-de-societe\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Crit\u00e8res d&#039;application de la TVA sur les voitures de soci\u00e9t\u00e9.\" \/>\n<meta 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