{"id":10707,"date":"2024-09-04T00:00:00","date_gmt":"2024-09-03T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/acheter-un-vehicule-de-tourisme-en-outre-mer-des-aides-fiscales-limitees\/"},"modified":"2024-09-04T00:00:00","modified_gmt":"2024-09-03T22:00:00","slug":"acheter-un-vehicule-de-tourisme-en-outre-mer-des-aides-fiscales-limitees","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/acheter-un-vehicule-de-tourisme-en-outre-mer-des-aides-fiscales-limitees\/","title":{"rendered":"Acheter un v\u00e9hicule de tourisme en Outre-mer\u202f: des aides fiscales limit\u00e9es\u202f!"},"content":{"rendered":"<p>Si l\u2019achat de v\u00e9hicules de tourisme non indispensables \u00e0 l\u2019exercice de certaines activit\u00e9s ne permet pas de b\u00e9n\u00e9ficier des avantages fiscaux li\u00e9s aux investissements productifs Outre-mer, la loi de finances pour 2024 a introduit une exception pour certains v\u00e9hicules. L\u2019aide est toutefois limit\u00e9e \u00e0 un certain montant qui vient d\u2019\u00eatre pr\u00e9cis\u00e9. Focus.<\/p>\n<h2>Des aides fiscales limit\u00e9es<\/h2>\n<p>Pour rappel, les achats de v\u00e9hicules de tourisme en Outre-mer qui ne sont pas strictement indispensables \u00e0 l\u2019activit\u00e9 de l\u2019exploitant sont exclus du b\u00e9n\u00e9fice des avantages fiscaux li\u00e9s aux investissements productifs Outre-mer.<\/p>\n<p>La loi de finances pour 2024 a pr\u00e9cis\u00e9 qu\u2019il s\u2019agit des v\u00e9hicules qui ne sont pas strictement indispensables \u00e0 l\u2019exercice d\u2019une activit\u00e9 aquacole, agricole, sylvicole ou mini\u00e8re.<\/p>\n<p>Si l\u2019achat de v\u00e9hicules de tourisme non indispensables \u00e0 l\u2019exercice de certaines activit\u00e9s ne permet pas de b\u00e9n\u00e9ficier des avantages fiscaux, la loi de finances pour 2024 a introduit une exception.<\/p>\n<p>Les avantages fiscaux \u00ab\u202fGirardin\u202f\u00bb sont acquis, toutes conditions par ailleurs remplies, pour les achats de v\u00e9hicules de tourisme qui \u00e9mettent une quantit\u00e9 de dioxyde de carbone inf\u00e9rieure ou \u00e9gale \u00e0 117 grammes par kilom\u00e8tre et qui sont exploit\u00e9s dans le cadre d\u2019une activit\u00e9\u202f:<\/p>\n<ul>\n<li>de location de v\u00e9hicules au profit des personnes physiques pour une dur\u00e9e n&#8217;exc\u00e9dant pas 2 mois\u202f;<\/li>\n<li>de transport public de voyageurs.<\/li>\n<\/ul>\n<p>Pour ces investissements, la base de calcul des avantages fiscaux est retenue dans la limite d\u2019un montant qui devait \u00eatre d\u00e9fini par d\u00e9cret.<\/p>\n<p>C\u2019est d\u00e9sormais chose faite\u202f! Cette base de calcul des avantages fiscaux est retenue dans la limite de\u202f:<\/p>\n<ul>\n<li>30 000 \u20ac, pour les v\u00e9hicules dont la source d&#8217;\u00e9nergie est exclusivement l&#8217;\u00e9lectricit\u00e9, l&#8217;hydrog\u00e8ne ou une combinaison des deux ;<\/li>\n<li>25 000 \u20ac, pour les v\u00e9hicules autres que ceux mentionn\u00e9s ci-dessus et dont les \u00e9missions de dioxyde de carbone sont inf\u00e9rieures ou \u00e9gales \u00e0 50 grammes par kilom\u00e8tre ;<\/li>\n<li>20 000 \u20ac, pour les v\u00e9hicules dont les \u00e9missions de dioxyde de carbone sont sup\u00e9rieures \u00e0 50 grammes par kilom\u00e8tre et inf\u00e9rieures ou \u00e9gales \u00e0 117 grammes par kilom\u00e8tre.<\/li>\n<\/ul>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/id\/JORFTEXT000050130941?init=true&amp;page=1&amp;query=D\u00e9cret+n\u00b0+2024-881+du+22+ao\u00fbt+2024&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">D\u00e9cret no 2024-881 du 22 ao\u00fbt 2024 pris pour l&#8217;application des dispositions de l&#8217;article 75 de la loi no 2023-1322 du 29 d\u00e9cembre 2023 de finances pour 2024 et fixant le plafond de l&#8217;assiette de l&#8217;aide fiscale \u00e0 l&#8217;investissement productif outre-mer au titre de l&#8217;acquisition de v\u00e9hicules de tourisme exploit\u00e9s dans le cadre d&#8217;une activit\u00e9 de location de v\u00e9hicules au profit des personnes physiques pour une dur\u00e9e n&#8217;exc\u00e9dant pas deux mois ou dans le cadre d&#8217;une activit\u00e9 de transport public de voyageurs<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/acheter-un-vehicule-de-tourisme-en-outre-mer-des-aides-fiscales-limitees\" target=\"_blank\" rel=\"noopener\">Acheter un v\u00e9hicule de tourisme en Outre-mer\u202f: des aides fiscales limit\u00e9es\u202f! <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_vehiculetourisme.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si l\u2019achat de v\u00e9hicules de tourisme non indispensables \u00e0 l\u2019exercice de certaines activit\u00e9s ne permet pas de b\u00e9n\u00e9ficier des avantages fiscaux li\u00e9s aux investissements productifs Outre-mer, la loi de finances pour 2024 a introduit une exception pour certains v\u00e9hicules. L\u2019aide est toutefois limit\u00e9e \u00e0 un certain montant qui vient d\u2019\u00eatre pr\u00e9cis\u00e9. Focus.<\/p>\n","protected":false},"author":0,"featured_media":10708,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-10707","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>Acheter un v\u00e9hicule de tourisme en Outre-mer\u202f: des aides fiscales limit\u00e9es\u202f! - 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\/acheter-un-vehicule-de-tourisme-en-outre-mer-des-aides-fiscales-limitees\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Acheter un v\u00e9hicule de tourisme en Outre-mer\u202f: des aides fiscales limit\u00e9es\u202f! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Si l\u2019achat de v\u00e9hicules de tourisme non indispensables \u00e0 l\u2019exercice de certaines activit\u00e9s ne permet pas de b\u00e9n\u00e9ficier des avantages fiscaux li\u00e9s aux investissements productifs Outre-mer, la loi de finances pour 2024 a introduit une exception pour certains v\u00e9hicules. 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