{"id":10578,"date":"2024-07-16T00:00:00","date_gmt":"2024-07-15T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/vehicules-de-tourisme-eligibles-au-dispositif-girardin-ca-se-precise\/"},"modified":"2024-07-16T00:00:00","modified_gmt":"2024-07-15T22:00:00","slug":"vehicules-de-tourisme-eligibles-au-dispositif-girardin-ca-se-precise","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/vehicules-de-tourisme-eligibles-au-dispositif-girardin-ca-se-precise\/","title":{"rendered":"V\u00e9hicules de tourisme \u00e9ligibles au dispositif \u00ab Girardin \u00bb : \u00e7a se pr\u00e9cise !"},"content":{"rendered":"<p>La loi de finances pour 2024 a \u00e9tendu la liste des investissements exclus des avantages fiscaux \u00ab Girardin \u00bb. Sont d\u00e9sormais exclus les achats de v\u00e9hicules de tourisme qui ne sont pas strictement indispensables \u00e0 l\u2019exercice d\u2019une activit\u00e9 aquacole, agricole, sylvicole ou mini\u00e8re. Pr\u00e9cisions !<\/p>\n<h2>Investissements productifs Outre-mer : exclusions de certains v\u00e9hicules<\/h2>\n<p>Comme chaque ann\u00e9e, la loi de finances pour 2024 a am\u00e9nag\u00e9 certains des avantages fiscaux dits \u00ab Girardin \u00bb tels que :<\/p>\n<ul>\n<li>la r\u00e9duction d\u2019imp\u00f4t sur le revenu (IR) \u00e0 raison des investissements productifs neufs r\u00e9alis\u00e9s dans les d\u00e9partements d&#8217;outre-mer, dans le cadre d&#8217;une entreprise exer\u00e7ant une activit\u00e9 agricole ou une activit\u00e9 industrielle, commerciale ou artisanale ;<\/li>\n<li>la d\u00e9duction des r\u00e9sultats imposables d\u2019une somme \u00e9gale au montant hors taxes et hors frais de toute nature des investissements productifs r\u00e9alis\u00e9s dans les d\u00e9partements de la Guadeloupe, de la Guyane, de la Martinique, de Mayotte et de la R\u00e9union pour l&#8217;exercice d&#8217;une activit\u00e9 agricole ou une activit\u00e9 industrielle, commerciale ou artisanale ;<\/li>\n<li>le cr\u00e9dit d\u2019imp\u00f4t en faveur des investissements productifs neufs r\u00e9alis\u00e9s outre-mer ;<\/li>\n<li>la r\u00e9duction d&#8217;imp\u00f4t \u00e0 raison des investissements productifs neufs r\u00e9alis\u00e9s \u00e0 Saint-Pierre-et-Miquelon, en Nouvelle-Cal\u00e9donie, en Polyn\u00e9sie fran\u00e7aise, \u00e0 Saint-Martin, \u00e0 Saint-Barth\u00e9lemy, dans les \u00eeles Wallis et Futuna et les Terres australes et antarctiques fran\u00e7aises qui profite, toutes conditions remplies, aux entreprises soumises \u00e0 l\u2019IS.<\/li>\n<\/ul>\n<p>La loi de finances pour 2024 a compl\u00e9t\u00e9 la liste des activit\u00e9s ne permettant pas de b\u00e9n\u00e9ficier de ces avantages fiscaux.<\/p>\n<p>En outre, les achats de v\u00e9hicules de tourisme qui ne sont pas strictement indispensables \u00e0 l\u2019exercice d\u2019une activit\u00e9 aquacole, agricole, sylvicole ou mini\u00e8re sont ainsi d\u00e9sormais exclus du b\u00e9n\u00e9fice des avantages fiscaux.<\/p>\n<p>Dans ce cadre, depuis le 1er janvier 2024, seuls ouvrent droit aux avantages fiscaux les achats de v\u00e9hicules de tourisme sans lesquels une entreprise aquacole, agricole, sylvicole ou mini\u00e8re ne pourrait pas poursuivre l\u2019exercice de son activit\u00e9.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000049924883#:~:text=des%20imp%C3%B4ts%20...-,Arr%C3%AAt%C3%A9%20du%206%20juin%202024%20modifiant%20l'article%2023%20L,aquacole%2C%20agricole%2C%20sylvicole%20ou%20mini%C3%A8re\" rel=\"noopener\" target=\"_blank\">Arr\u00eat\u00e9 du 6 juin 2024 modifiant l&#8217;article 23 L quater de l&#8217;annexe IV au code g\u00e9n\u00e9ral des imp\u00f4ts d\u00e9finissant les v\u00e9hicules de tourisme strictement indispensables \u00e0 l&#8217;exercice d&#8217;une activit\u00e9 aquacole, agricole, sylvicole ou mini\u00e8re<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/vehicules-de-tourisme-eligibles-au-dispositif-girardin-ca-se-precise\" target=\"_blank\" rel=\"noopener\">V\u00e9hicules de tourisme \u00e9ligibles au dispositif \u00ab Girardin \u00bb : \u00e7a se pr\u00e9cise !<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/vehiculetourismeagri.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La loi de finances pour 2024 a \u00e9tendu la liste des investissements exclus des avantages fiscaux \u00ab Girardin \u00bb. Sont d\u00e9sormais exclus les achats de v\u00e9hicules de tourisme qui ne sont pas strictement indispensables \u00e0 l\u2019exercice d\u2019une activit\u00e9 aquacole, agricole, sylvicole ou mini\u00e8re. Pr\u00e9cisions !<\/p>\n","protected":false},"author":0,"featured_media":10579,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-10578","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 de tourisme \u00e9ligibles au dispositif \u00ab Girardin \u00bb : \u00e7a se pr\u00e9cise ! - 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-de-tourisme-eligibles-au-dispositif-girardin-ca-se-precise\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"V\u00e9hicules de tourisme \u00e9ligibles au dispositif \u00ab Girardin \u00bb : \u00e7a se pr\u00e9cise ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"La loi de finances pour 2024 a \u00e9tendu la liste des investissements exclus des avantages fiscaux \u00ab Girardin \u00bb. Sont d\u00e9sormais exclus les achats de v\u00e9hicules de tourisme qui ne sont pas strictement indispensables \u00e0 l\u2019exercice d\u2019une activit\u00e9 aquacole, agricole, sylvicole ou mini\u00e8re. 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