{"id":10570,"date":"2024-07-15T00:00:00","date_gmt":"2024-07-14T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/vehicules-dedies-au-transport-de-chevaux-une-deduction-de-tva-bien-scellee\/"},"modified":"2024-07-15T00:00:00","modified_gmt":"2024-07-14T22:00:00","slug":"vehicules-dedies-au-transport-de-chevaux-une-deduction-de-tva-bien-scellee","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/vehicules-dedies-au-transport-de-chevaux-une-deduction-de-tva-bien-scellee\/","title":{"rendered":"V\u00e9hicules d\u00e9di\u00e9s au transport de chevaux : une d\u00e9duction de TVA bien scell\u00e9e !"},"content":{"rendered":"<p>La loi de finances pour 2024 a mis fin \u00e0 l&#8217;exclusion du droit \u00e0 d\u00e9duction de la TVA relative aux achats, importations, acquisitions intracommunautaires et prestations de services relatives aux v\u00e9hicules am\u00e9nag\u00e9s pour le transport des \u00e9quid\u00e9s. Retour sur une nouvelle d\u00e9duction de TVA\u2026<\/p>\n<h2>V\u00e9hicules con\u00e7us pour le transport d\u2019\u00e9quid\u00e9s : top d\u00e9part pour la TVA d\u00e9ductible<\/h2>\n<p>Pour rappel, la TVA pay\u00e9e lors de l\u2019achat de v\u00e9hicules ou engins con\u00e7us pour transporter des personnes ou \u00e0 usage mixte (c\u2019est-\u00e0-dire servant pour le transport des personnes et des marchandises) n\u2019est pas d\u00e9ductible.<\/p>\n<p>Sch\u00e9matiquement, pour les v\u00e9hicules concern\u00e9s, la TVA qui est factur\u00e9e au client \u00e0 l\u2019achat ne sera pas d\u00e9ductible pour l\u2019entreprise (il en sera de m\u00eame pour les frais d\u2019entretien et de r\u00e9paration).<\/p>\n<p>Par exception, cette non-d\u00e9ductibilit\u00e9 ne s\u2019applique pas pour les d\u00e9penses relatives :<\/p>\n<ul>\n<li>aux radios-t\u00e9l\u00e9phones install\u00e9s dans les v\u00e9hicules ;<\/li>\n<li>aux voiliers exclusivement con\u00e7us pour la comp\u00e9tition ;<\/li>\n<li>aux v\u00e9hicules ou engins comportant, outre le si\u00e8ge du conducteur, plus de 8 places assises et qui sont utilis\u00e9s par les entreprises pour amener le personnel sur les lieux de travail ;<\/li>\n<li>aux v\u00e9hicules ou engins acquis par les entreprises de transports publics de voyageurs ;<\/li>\n<li>aux v\u00e9hicules de d\u00e9monstration ;<\/li>\n<li>aux v\u00e9hicules ou engins utilis\u00e9s par les entreprises ou \u00e9tablissements d\u2019enseignement de la conduite ;<\/li>\n<li>aux v\u00e9hicules ou engins de type \u00ab tout terrain \u00bb affect\u00e9s exclusivement \u00e0 l\u2019exploitation des remont\u00e9es m\u00e9caniques et des domaines skiables ;<\/li>\n<li>aux quads agricoles ;<\/li>\n<li>aux avions et h\u00e9licopt\u00e8res.<\/li>\n<\/ul>\n<p>La loi de finances pour 2024 a ajout\u00e9 \u00e0 cette liste les v\u00e9hicules d\u00e9di\u00e9s au transport des \u00e9quid\u00e9s.<\/p>\n<p>Dans ce cadre, depuis le 1er janvier 2024, la d\u00e9duction de la TVA relative aux achats, aux importations, aux acquisitions intracommunautaires et aux prestations de services aff\u00e9rentes aux v\u00e9hicules con\u00e7us pour le transport des \u00e9quid\u00e9s est autoris\u00e9e.<\/p>\n<p>L\u2019administration fiscale pr\u00e9cise que la TVA est aussi d\u00e9ductible sur les v\u00e9hicules destin\u00e9s \u00e0 un usage mixte de transport de personnes et d\u2019\u00e9quid\u00e9s tels que les v\u00e9hicules con\u00e7us pour transporter des \u00e9quid\u00e9s et \u00e9quip\u00e9s d\u2019une cabine-logement pour les besoins du chauffeur et des soigneurs.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000049891343\" rel=\"noopener\" target=\"_blank\">D\u00e9cret no 2024-711 du 5 juillet 2024 relatif au droit \u00e0 d\u00e9duction en mati\u00e8re de taxe sur la valeur ajout\u00e9e pour les v\u00e9hicules am\u00e9nag\u00e9s pour le transport des \u00e9quid\u00e9s<\/a><\/li>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14239-PGP.html\/ACTU-2024-00104#:~:text=L'article%2089%20de%20la,am%C3%A9nag%C3%A9s%20pour%20le%20transport%20des\" rel=\"noopener\" target=\"_blank\">Actualit\u00e9 Bofip &#8211; Imp\u00f4ts, du 10 avril 2024 : \u00ab TVA &#8211; Extension du droit \u00e0 d\u00e9duction de la TVA au titre d&#8217;op\u00e9rations portant sur les v\u00e9hicules d\u00e9di\u00e9s au transport des \u00e9quid\u00e9s \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/vehicules-dedies-au-transport-de-chevaux-une-deduction-de-tva-bien-scellee\" target=\"_blank\" rel=\"noopener\">V\u00e9hicules d\u00e9di\u00e9s au transport de chevaux : une d\u00e9duction de TVA bien scell\u00e9e !<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/vehiculetransportchevaux.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La loi de finances pour 2024 a mis fin \u00e0 l&#8217;exclusion du droit \u00e0 d\u00e9duction de la TVA relative aux achats, importations, acquisitions intracommunautaires et prestations de services relatives aux v\u00e9hicules am\u00e9nag\u00e9s pour le transport des \u00e9quid\u00e9s. Retour sur une nouvelle d\u00e9duction de TVA\u2026<\/p>\n","protected":false},"author":0,"featured_media":10571,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-10570","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>V\u00e9hicules d\u00e9di\u00e9s au transport de chevaux : une d\u00e9duction de TVA bien scell\u00e9e ! - Cabinet Magar<\/title>\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.cabinet-magar.fr\/actualites\/vehicules-dedies-au-transport-de-chevaux-une-deduction-de-tva-bien-scellee\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"V\u00e9hicules d\u00e9di\u00e9s au transport de chevaux : une d\u00e9duction de TVA bien scell\u00e9e ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"La loi de finances pour 2024 a mis fin \u00e0 l&#039;exclusion du droit \u00e0 d\u00e9duction de la TVA relative aux achats, importations, acquisitions intracommunautaires et prestations de services relatives aux v\u00e9hicules am\u00e9nag\u00e9s pour le transport des \u00e9quid\u00e9s. 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