{"id":12372,"date":"2025-07-10T00:00:00","date_gmt":"2025-07-09T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/droit-a-deduction-de-la-tva-meme-pour-les-pick-ups\/"},"modified":"2025-07-10T00:00:00","modified_gmt":"2025-07-09T22:00:00","slug":"droit-a-deduction-de-la-tva-meme-pour-les-pick-ups","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/droit-a-deduction-de-la-tva-meme-pour-les-pick-ups\/","title":{"rendered":"Droit \u00e0 d\u00e9duction de la TVA : m\u00eame pour les pick-ups ?"},"content":{"rendered":"<p>Sauf exceptions, les v\u00e9hicules con\u00e7us pour transporter des marchandises, tels que les v\u00e9hicules utilitaires, ouvrent droit \u00e0 d\u00e9duction de la TVA. Mais qu\u2019en est-il pour les pick-ups, v\u00e9hicules class\u00e9s parmi les utilitaires, mais pour autant parfois achet\u00e9s uniquement pour transporter des personnes ? Des pr\u00e9cisions r\u00e9centes viennent d\u2019\u00eatre apport\u00e9es \u00e0 ce sujet\u2026<\/p>\n<h2>TVA d\u00e9ductible, pick-ups et strapontins : on en sait plus<\/h2>\n<p>En mati\u00e8re de TVA, la r\u00e8gle est claire : les v\u00e9hicules con\u00e7us pour transporter des personnes, ou \u00e0 usage mixte (transport de personnes et de marchandises), sont exclus du droit \u00e0 d\u00e9duction.<\/p>\n<p>En clair, pour les v\u00e9hicules concern\u00e9s, la TVA qui est factur\u00e9e \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). Notez que, si une entreprise envisage de louer plut\u00f4t que d\u2019acheter un v\u00e9hicule, ou encore de le prendre en cr\u00e9dit-bail, la sanction sera identique : la TVA aff\u00e9rente au loyer n\u2019est pas d\u00e9ductible.&nbsp;<\/p>\n<p>Il est pr\u00e9cis\u00e9 que pour appr\u00e9cier le caract\u00e8re mixte de l\u2019usage du v\u00e9hicule, le crit\u00e8re d\u00e9terminant r\u00e9side dans l\u2019usage pour lequel l\u2019engin a \u00e9t\u00e9 con\u00e7u et non dans son usage effectif.<\/p>\n<p>Sont ainsi exclus du droit \u00e0 d\u00e9duction :<\/p>\n<ul>\n<li>tous les v\u00e9hicules de cat\u00e9gorie M, \u00e0 l\u2019exception de ceux transform\u00e9s en v\u00e9hicules d\u00e9riv\u00e9s VP (adaptation r\u00e9versible) ;<\/li>\n<li>les v\u00e9hicules de cat\u00e9gorie N comportant au moins trois rang\u00e9es de si\u00e8ges (hors strapontins) ou dot\u00e9s d\u2019\u00e9quipements similaires \u00e0 ceux d\u2019une autocaravane.<\/li>\n<\/ul>\n<p>Une petite sp\u00e9cificit\u00e9 pour les pick-up de cat\u00e9gorie N1 est ici \u00e0 noter : le seuil d\u2019exclusion du droit \u00e0 d\u00e9duction de la TVA est fix\u00e9 \u00e0 deux rang\u00e9es de si\u00e8ges (hors strapontins).<\/p>\n<p>Des pr\u00e9cisions r\u00e9centes viennent d\u2019\u00eatre apport\u00e9es sur la notion de \u00ab strapontins \u00bb et sur le sort des camions hors route, au regard de la TVA.<\/p>\n<p>Dans ce cadre, si le v\u00e9hicule est de carrosserie europ\u00e9enne \u00ab camion pick-up \u00bb (code BE), ou \u00ab camion hors route \u00bb (code BA &#8211; hors route), l\u2019exclusion du droit \u00e0 d\u00e9duction s\u2019applique en pr\u00e9sence d\u2019au moins deux rangs de places assises.<\/p>\n<p>Si la carrosserie europ\u00e9enne diff\u00e8re de \u00ab camion pick-up \u00bb (code BE) ou, pour les v\u00e9hicules hors route, de \u00ab camion \u00bb (code BA &#8211; hors route), l\u2019exclusion du droit \u00e0 d\u00e9duction s\u2019applique en pr\u00e9sence d\u2019au moins trois rangs de places assises. Sont ici concern\u00e9s les v\u00e9hicules de cat\u00e9gorie N de carrosserie \u00ab camions \u00bb (autres que \u00ab BA &#8211; hors route \u00bb), \u00ab camionnette \u00bb, \u00ab unit\u00e9 de traction pour semi-remorque \u00bb et \u00ab tracteur routier \u00bb. Concr\u00e8tement, pour d\u00e9terminer les rangs de places assises, toutes les places que le v\u00e9hicule est susceptible de comporter apr\u00e8s une manipulation ais\u00e9e sont prises en compte.<\/p>\n<p>Notez que la condition relative \u00e0 la manipulation ais\u00e9e est remplie si le v\u00e9hicule est \u00e9quip\u00e9 d\u2019ancrages accessibles.<\/p>\n<p>Les strapontins, eux, ne sont pas pris en compte : il s\u2019agit de si\u00e8ges d\u2019appoint, con\u00e7us pour un usage occasionnel, souvent repliables ou amovibles, et moins confortables que les si\u00e8ges classiques. Leur pr\u00e9sence ne modifie donc pas l\u2019analyse au regard du droit \u00e0 d\u00e9duction de la TVA.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14706-PGP.html\/ACTU-2025-00102\" target=\"_blank\">Actualit\u00e9 Bofip du 2 juillet 2025 : \u00ab TVA &#8211; Pr\u00e9cisions sur l\u2019exclusion du droit \u00e0 d\u00e9duction de la TVA s\u2019agissant des pick-ups \u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/droit-a-deduction-de-la-tva-meme-pour-les-pick-ups\" target=\"_blank\">Droit \u00e0 d\u00e9duction de la TVA : m\u00eame pour les pick-ups ?<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_TVAetpickups.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sauf exceptions, les v\u00e9hicules con\u00e7us pour transporter des marchandises, tels que les v\u00e9hicules utilitaires, ouvrent droit \u00e0 d\u00e9duction de la TVA. Mais qu\u2019en est-il pour les pick-ups, v\u00e9hicules class\u00e9s parmi les utilitaires, mais pour autant parfois achet\u00e9s uniquement pour transporter des personnes ? Des pr\u00e9cisions r\u00e9centes viennent d\u2019\u00eatre apport\u00e9es \u00e0 ce sujet\u2026<\/p>\n","protected":false},"author":0,"featured_media":12373,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-12372","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>Droit \u00e0 d\u00e9duction de la TVA : m\u00eame pour les pick-ups ? - 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\/droit-a-deduction-de-la-tva-meme-pour-les-pick-ups\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Droit \u00e0 d\u00e9duction de la TVA : m\u00eame pour les pick-ups ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Sauf exceptions, les v\u00e9hicules con\u00e7us pour transporter des marchandises, tels que les v\u00e9hicules utilitaires, ouvrent droit \u00e0 d\u00e9duction de la TVA. Mais qu\u2019en est-il pour les pick-ups, v\u00e9hicules class\u00e9s parmi les utilitaires, mais pour autant parfois achet\u00e9s uniquement pour transporter des personnes ? 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