{"id":258024,"date":"2022-11-08T14:00:52","date_gmt":"2022-11-08T14:00:52","guid":{"rendered":"https:\/\/carcostadvisor.com\/blog\/borne-de-recharge-installee-par-lemployeur-au-domicile-du-salarie-quid-si-cela-rapporte-de-largent\/"},"modified":"2022-11-08T14:00:52","modified_gmt":"2022-11-08T14:00:52","slug":"borne-de-recharge-installee-par-lemployeur-au-domicile-du-salarie-quid-si-cela-rapporte-de-largent","status":"publish","type":"post","link":"https:\/\/carcostadvisor.com\/fr\/blog\/borne-de-recharge-installee-par-lemployeur-au-domicile-du-salarie-quid-si-cela-rapporte-de-largent\/","title":{"rendered":"Borne de recharge install\u00e9e par l’employeur au domicile du salari\u00e9 : quid si cela rapporte de l’argent ?"},"content":{"rendered":"

Nous sommes r\u00e9guli\u00e8rement questionn\u00e9s au sujet des bornes de recharge plac\u00e9es par (ou au nom de) l’employeur au domicile des employ\u00e9s. Que se passe-t-il si ce point de recharge est \u00e9galement accessible au public et que l’employ\u00e9 – parce qu’il poss\u00e8de des panneaux photovolta\u00efques, par exemple, et qu\u2019il produit donc sa propre \u00e9nergie – r\u00e9alise un b\u00e9n\u00e9fice en ouvrant sa borne \u00e0 des tiers ?<\/em><\/h4>\n

 <\/p>\n

La probl\u00e9matique des stations de recharge est aussi complexe qu’elle est r\u00e9cente et il n’y a, \u00e0 l\u2019heure actuelle, pratiquement aucune base sur laquelle se fonder. Les autorit\u00e9s fiscales n’ont pas encore formul\u00e9 de r\u00e9ponses claires \u00e0 toutes ces questions, mais il est \u00e9vident que le salari\u00e9 priv\u00e9 qui r\u00e9alise un b\u00e9n\u00e9fice en ouvrant la borne de recharge install\u00e9e par son employeur pour fournir lui-m\u00eame de l’\u00e9lectricit\u00e9 ne pourra pas en profiter sans \u00eatre impos\u00e9.<\/p>\n

La station de recharge n’a aucun impact sur l\u2019ATN\"Voertuig<\/em><\/h3>\n

Lorsque l’employeur met \u00e0 la disposition de son employ\u00e9 une borne de recharge pour sa voiture de soci\u00e9t\u00e9 \u00e9lectrique, cela n’impacte pas l’avantage en nature. Vous ne payez donc pas de taxe suppl\u00e9mentaire sur cette borne.<\/p>\n

Si l\u2019on ouvre la borne de recharge pay\u00e9e par l\u2019employeur \u00e0 d’autres personnes, cela n’a aucune autre incidence fiscale pour l’employeur (du moins s’il ne demande pas la d\u00e9duction fiscale major\u00e9e pour les bornes de recharge d’entreprise). Ainsi, la borne au domicile de l’employ\u00e9 reste d\u00e9ductible \u00e0 100% pour l’employeur, m\u00eame si elle n\u2019est pas utilis\u00e9e que par l’employ\u00e9 et est donc (semi-)publique.<\/p>\n

Se mettre d\u2019accord<\/em><\/h3>\n

Lorsqu’une borne de recharge \u00e0 domicile, propri\u00e9t\u00e9 de son employeur, est ouverte au public, il est fortement recommand\u00e9 de le stipuler dans la car policy.<\/p>\n

Ce cas de figure est trop r\u00e9cent pour qu\u2019il existe d\u00e9j\u00e0 une l\u00e9gislation imposant des tarifs maximum ou minimum pour ceux qui, en tant que particuliers, ouvrent \u00e0 des tiers leur borne de recharge (d’entreprise). Les tarifs peuvent donc \u00eatre choisis librement.<\/p>\n

Il est toutefois essentiel que le logiciel de la borne fasse la distinction entre l’\u00e9lectricit\u00e9 fournie et ensuite rembours\u00e9e pour recharger la voiture de soci\u00e9t\u00e9 (par exemple au tarif GREG) et l’\u00e9lectricit\u00e9 fournie par le particulier et vendue \u00e0 des tiers branch\u00e9s sur la borne de recharge.<\/p>\n

Dans la pratique, on peut assez facilement faire cette distinction via des badges de recharge diff\u00e9rents.<\/p>\n

Quand l\u2019employ\u00e9 devient fournisseur d’\u00e9lectricit\u00e9<\/em><\/h3>\n

En ouvrant la station de recharge de son employeur \u00e0 des tiers, l’employ\u00e9 priv\u00e9 devient effectivement un fournisseur d’\u00e9lectricit\u00e9. Par cons\u00e9quent, s’il re\u00e7oit pour l\u2019\u00e9lectricit\u00e9 fournie plus que la somme que cela ne lui co\u00fbte, le particulier va r\u00e9aliser un b\u00e9n\u00e9fice. Cela peut se produire lorsqu\u2019il dispose, par exemple, de panneaux photovolta\u00efques ou \u00e9ventuellement d’une batterie domestique.<\/p>\n

\"\"Et s’il y a b\u00e9n\u00e9fice, le fisc viendra poindre le bout de son nez pour le taxer en tant que revenus divers imposables, \u00e0 mentionner dans la partie 2 de sa d\u00e9claration d’imp\u00f4t, dans le cadre XV, B, codes 1200-61, 2200-31.<\/p>\n

Si le particulier a engag\u00e9 des co\u00fbts sp\u00e9cifiques pour produire l’\u00e9lectricit\u00e9 fournie – pour installer ses panneaux photovolta\u00efques par exemple – ,ces co\u00fbts peuvent \u00eatre d\u00e9clar\u00e9s sous les rubriques 1201-60, 2201-30. En pratique, les autorit\u00e9s fiscales acceptent des co\u00fbts forfaitaires \u00e0 hauteur de 50% calcul\u00e9s sur le revenu brut g\u00e9n\u00e9r\u00e9 par la fourniture d’\u00e9lectricit\u00e9 \u00e0 des tiers.<\/p>\n

En dehors de ces principes g\u00e9n\u00e9raux, il n\u2019est pr\u00e9vu aucune autre l\u00e9gislation fiscale sp\u00e9cifique pour l’instant en ce qui concerne l’\u00e9lectricit\u00e9 fournie par des particuliers.<\/p>\n

\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"

Nous sommes r\u00e9guli\u00e8rement questionn\u00e9s au sujet des bornes de recharge plac\u00e9es par (ou au nom de) l’employeur au domicile des employ\u00e9s. Que se passe-t-il si ce point de recharge est \u00e9galement accessible au public et que l’employ\u00e9 – parce qu’il poss\u00e8de des panneaux photovolta\u00efques, par exemple, et qu\u2019il produit donc sa propre \u00e9nergie – r\u00e9alise un b\u00e9n\u00e9fice en ouvrant sa borne \u00e0 des tiers ?<\/p>\n","protected":false},"author":4,"featured_media":257961,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[51],"tags":[],"dipi_cpt_category":[],"class_list":["post-258024","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"\nBorne de recharge install\u00e9e par l'employeur au domicile du salari\u00e9 : quid si cela rapporte de l'argent ? - Car Cost Advisor<\/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:\/\/carcostadvisor.com\/fr\/blog\/borne-de-recharge-installee-par-lemployeur-au-domicile-du-salarie-quid-si-cela-rapporte-de-largent\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Borne de recharge install\u00e9e par l'employeur au domicile du salari\u00e9 : quid si cela rapporte de l'argent ? - Car Cost Advisor\" \/>\n<meta property=\"og:description\" content=\"Nous sommes r\u00e9guli\u00e8rement questionn\u00e9s au sujet des bornes de recharge plac\u00e9es par (ou au nom de) l'employeur au domicile des employ\u00e9s. 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